<b>Accounting knowledge evolution in scientific article from financial accountancy magazine under an epistemological vision of Ludwik Fleck</b> - doi: 10.4025/enfoque.v30i2.11452

Abstract

The objective of this research is to analyze the evolution of the accounting research according to Ludwik Fleck’s epistemological view looking for to identify the moments in which the “social pressures” indicate the need of “evolution of the knowledge” from the normative to the positive theory. A bibliographical study was accomplished with qualitative approach. It identified a “collective of thoughts”, in relation to the researchers and their advisors. In a first period it was verified that the researches are predominantly normative and, in a second period, they are positive. Between those periods of researches positive or normative, studies are developed classified in other theories. It is concluded that, for the development of studies in the accounting area, the researchers are little influenced by their advisors' of masters degree stricto sensu theories. However, there is a larger influence of the social events in the researches, which end up addressing the scientific researches.