FINANCIAL ACCOUNTING

This research note is the result of the authors ’ refl ections on epistemological issues in respect to the fi nancial accounting fi eld. From an epistemological perspective, this document attempts to trace the philosophical, historical, sociological, and discursive research perspectives that have guided academic research in the fi eld of fi nancial accounting. In order to do so, this document explores the distinctions and connections between accounting theory and accounting practice, which we believe is the fi rst step towards understanding accounting as a scientifi c discipline. We analyze the theories underpinning fi nancial accounting research, discussing its purposes, historic evolution, and scientifi c methods used. This document also discuss the sociological and discursive contexts of fi nancial accounting in order to demonstrate that, like every other social science, accounting research is based upon assumptions about the nature of it players, or social networks. This document does not have the pretension to cover or close the discussion about all the pitfalls of this complex topic. In this sense, we try to document our analysis and draw some arguments in order to offer evidence for further discussion