Opciones de Contabilidad: reflexiones para la investigación
DOI:
https://doi.org/10.5007/2175-8069.2016v13n29p129Resumen
En este ensayo se promueve una discusión crítica de las teorías y de las principales obras que tratan el estudio de opciones de contabilidad, con el fin de generar provocaciones y reflexiones para el desarrollo de la investigación sobre este tema. La literatura de la zona ofrecieron contribuciones en los últimos años, sin embargo, cuestiones como la existencia de una teoría consolidada de opciones de contabilidad y determinantes de múltiples opciones de contabilidad aún no están claras. Las principales aportaciones de este estudio son: proporcionar una triangulación teórica de las discusiones sobre la base de la Teoría de los contratos de la empresa en las teorías económicas que sustentan la llamada ‘Teoría positiva de la contabilidad’ y la Teoría Institucional; y proponer reflexiones para el estudio de los múltiples factores determinantes y las consecuencias económicas de las opciones de contabilidad, utilizando diferentes enfoques metodológicos. Se cree que los amarres teóricas e hipotéticas (así como sus limitaciones) derivados de la interacción entre las teorías aquí criticadas puede despertar la necesidad de reestructuración de la investigación sobre las opciones de contabilidad, tanto en términos teóricos y metodológicos.
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