Una mirada a los tributos desde los procesos de legitimación Alan Richardson: incluye visión histórica, filosófica y sociológica
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.
Descargas
Citas
Argyris, C. (1976), Single Loop and Double Loop Models in Research on Decision-Maldng, Administrative Science Quarterly pp. 363-375.
Berger, P. & Luckmann, T. (1966)., The Social Construction of Reality (New York: Penguin)
Berry, A.J., Copps, T., Cooper, D., Fergnson, P., Hopper, T. & Lowe, E. A. (1985), Management Control in an Area of the NCB: Rationales of Accounting Practice in a Public Enterprise, Accounting Organizations and Society pp. 3-28.
Belkaoui, A. (1978), Linguistic Relativity in Accounting, Accounting Organizations and Society pp. 97-104.
Burchell, S., Clubb, C., Hopwood, A. & Naphapiet,J(1980)., The Roles of Accounting in Organizations and Society, Accounting Organizations and Society pp. 5-27.
Cooper, D.J. (1980), Discussion of "Towards a Political Economy of Accounting", Accounting Organizations and Society pp. 161-166.
Cook, T. E. (1980), Political justifications: the use of standards in political appeals, The Journal of Politics pp. 511-537.
Cooper, D. J., Hayes, D. & Wolf, F., Accounting in Organized Anarchies: Understanding and Designing Accounting Systems in Ambiguous Situations, Accounting Organizations and Society (1981) pp. 175-192.
Covaleski, M. A. & Dirsmith, M. W. (1983), Budgeting as a Means for Control and Loose Coupling, Accounting Organizations and Society pp. 323-340.
Cherns, A. B. (1978), Alienation and Accountancy, Accounting Organizations and Society pp. 105-114
Durkheim, E. ( 1957), Professional Ethics and Civic Morals (London: Routledge and Kegan Paul.
Edelman, M. (1964), The Synbolic Uses of Politics (University of Illinois Press: Urbana).
Garftnkle, H. (1967), Studies in Ethnomethodology (Englewood Cliffs, NJ: Prentice Hall).
Hopwood, A. G. (1984a), Accounting and the Pursuit of Elticiency, in Hopwood, A. G. and Tomkins, C. (eds), Issues in Public Sector Accounting (London: Philip Allen)
Holzner, B. 1968, Reality Construction in Society (Cambridge: Schenkman).
Johnson, H. T. (1980) The Search for Gain in Markets and Hierarchies: a Review of the Historical Emergence of Lehman, C. & Tinker, T., The Gr Moving Right Show. Paper presented to the American Accounting Association, Reno, August.
Leslie, D. W., Legitimizing University Governance: Theory and Practice, Higher Education (1975) pp. 233-246.
Loft, A. (1986), Towards a critical understanding of accounting: the case of cost accounting in the U.K., 191 4-1925, Accounting Organizations and Society) () pp. 137-170
Parsons, T. (1938) The Structure of Social Action (New York: McGraw Hill,).
Parsons, T. (1968) On the concept of value -- commitments, Sociologylnquiry. pp. 135-160.
Parsons, T., Social Systems and the Evolution of Action Theory (New York: Free Press, 1977).
Peckham, M. (1979) Explanation and Power. The Control of Human Behaviour ( Seabury: New York,).
Shumpeter, J. (1983) American Institutions and Economic Progress, 1983, Zeitschrift fur die gesamte Staatswissenschaft Management Accounting Systems, Accounting Organizations and Society. pp. 139-146.
Mattessich, R. (1978) Instrumental Reasoning and Systems Methodology (Dordrecht/Boston: D. Reidel).
Merelman, IL M. (1966) Learning and Legitimacy, American Political Science Review pp. 548-561.
Meyer, J. W. (1986) Social environments and organizational accounting, Accounting Organizations and Society pp. 345-356.
Richardson, A. J. (1987). Accounting as a legitimating institution. Accounting, Organizations and Society, 12(4), 341-355.
Richardson, A. J. (2012). Paradigms, theory and management accounting practice: A comment on Parker (forthcoming) “Qualitative management accounting research: Assessing deliverables and relevance”. Critical Perspectives on Accounting, 23(1), 83-88.
Richardson, A. J. (2015). Quantitative research and the critical accounting project. Critical Perspectives on Accounting, 32, 67-77
Tiessen, P. & Waterhouse, J. H., Towards a Descriptive Theory of Management Accounting, Accounting Organizations and Society (1983) pp. 251-267.
Tinker, A. M. (1982), Merino, B. D. & Neimark, M. D., The Normative Origins of Positive Theories: Ideology and accounting thought, Accounting Organizations and Society pp. 167-200.
Thornton, D. B., Information and Institutions in the Capital Market, Accounting Organizations and Society
(1979) pp. 211-234.
Derechos de autor 2019 Prospectivas UTC "Revista de Ciencias Administrativas y Económicas"
![Creative Commons License](http://i.creativecommons.org/l/by/4.0/88x31.png)
Esta obra está bajo licencia internacional Creative Commons Reconocimiento 4.0.
Los autores tienen derechos exclusivos sobre el trabajo publicado.
La revista tiene acceso libre. Los artículos pueden leerse, descargarse, copiarse, distribuirse, imprimirse y hacer referencia al texto completo con atribución, sin ninguna restricción, de acuerdo con la licencia Commons the Attribution 4.0 the Creative International (CC BY 4.0).
https://creativecommons.org/licenses/by/4.0/
- Compartir — copiar y redistribuir el material en cualquier medio o formato.
- Adapt — remezclar, transformar y construir sobre el material para cualquier propósito, incluso en el comercio.
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.