Una mirada a los tributos desde los procesos de legitimación Alan Richardson: incluye visión histórica, filosófica y sociológica

Jeanette Moscoso Córdova

Jeanette Moscoso Córdova Universidad Técnica de Cotopaxi Universidad de los Andes

Resumen

El objetivo de la presente investigación busca disertar sobre el proceso de legitimación desde varias visiones y su vinculación con los impuestos, apoyados metodológicamente en revisión de literatura especializada, en especial, los artículos de Alan J. Richardson. En este sentido, podemos indicar sobre los intentos recientes por re conceptualizar el papel de la contabilidad en las organizaciones y la sociedad, han sugerido que la contabilidad puede ser examinada como una "institución legitimadora". El concepto de legitimación, sin embargo, no se tiene desarrollado dentro de una sola tradición teórica, más bien surge de tres tradiciones sociológicas, cada una sugiriendo una perspectiva distinta sobre los fenómenos y abriendo nuevas áreas para la investigación. Este artículo revisa perspectivas de legitimación, ubica las investigaciones existentes sobre contabilidad dentro de ellas y sugiere algunas áreas para futuras investigaciones.

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Biografía del autor/a

Jeanette Moscoso Córdova, Universidad Técnica de Cotopaxi Universidad de los Andes

Profesor Ocasional

Citas

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