Fundamentos filosófico científicos de la teoría neopatrimonialista de la contabilidad

Abstract

In order to analyze some of the research frontiers plus the countable universe, the purpose of this work is to evince the philosophical and scientific elements that constitute the base of the Neopatrimonialist theory of accounting and its methodological and scientific perspectives emphasizing on its philosophy and its scientific nature. The Neopatrimonialist theory states that Accounting is the science in charge of studyingthe patrimony of the social cells and how prosperity depends on its efficacy, plus it states that Accounting is responsible for the progress and stability of the nations. Neopatrimonialism presents a set of scientific approaches in order to help companies and institutions satisfy human needs and social balance. This approach will allow an insight on the theoretical fundamentals, axioms and theorems that compose its scientific statute, its epistemological, methodological and teleological background, in order to finally conclude with a theoretical-critical goal.