Los programas de investigación en Contabilidad

Laburpena

This paper aims to further explore the classification of accounting research programmes, originally put forth by Cañibano (1974 and 1975), as legalistic, economic and formalized, and to update their contents and trends. It concludes that the three types of accounting research programmes subsist in current scientific research, which has experienced important developments over the last two decades, and explains the relevance that reporting and accounting standards have on business economics and capital markets. In traditional legalistic research all aspects are studied until the "conceptual framework" is found. In traditional economic research different approaches are described to arrive at positive accounting theory. Finally, in traditional formalized research, the research models used in accounting and finance are described, such as efficient markets or agency theory. In short, the paper intends to build a valid taxonomy in order to focus on the different scientific traditions which have coexisted in accounting research in the eighties and nineties.