Una invitación a la teoría (contable)
An invitation to theory
Resumen (es)
Con este ensayo se busca animar a los jóvenes académicos a aprender, utilizar y contribuir con la teoría de la contabilidad. En esta invitación se argumenta que ella tiene tradición, es importante y puede ser divertida. Su linaje proviene de la revolución científica en educación e investigación sobre gestión, posterior a la Segunda Guerra Mundial. Es relevante porque su interacción exitosa con el trabajo empírico es lo que en definitiva hace avanzar a una disciplina. Además, puede ser una actividad agradable para todos los académicos, ya sea como consumidores o como productores de esta.
Resumen (en)
In this essay, I wish to invite young scholars to learn, use, and contribute to accounting theory. In this invitation, I argue theory has lineage, is important and can be fun. Its lineage comes from the post-WWII scientific revolution in management education and research. Theory is important because it is the successful interaction between theory and empirical work that ultimately advances an academic discipline. Theory can be fun because when done well, learning, using, and contributing to theory can be an enjoyable activity for all scholars, either as consumers or as producers of theory.
Referencias
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