Kuhnian Perspective on Accounting Science: the emergence of the paradigm to the period of crisis

• Published in: Revista Catarinense da Ciência Contábil Vol. 19; p. e2985
• Main Authors: Rafael Sousa Lima, André Luiz Marques Serrano, Lucas Oliveira Gomes Ferreira
• Format: Journal Article
• Language: English
• Published: Conselho Regional de Contabilidade de Santa Catarina 01-08-2020
• Subjects: big data; ciência; estrutura conceitual; kuhn; paradigma
• ISSN: 1808-3781; 2237-7662
• DOI: 10.16930/2237-766220202985

The work aims to discuss accounting science from the point of view of Kuhnian theory. The study fits as a theoretical essay, in which, based on bibliographic research, to expose ideas and reflect on concepts. To this end, a brief historical context is presented to the reader on the development of accounting knowledge, showing the transformations that this field of study has undergone and its search for maturity as a science, whether normative or positive. The characteristics of the Kuhnian scientific process are also analyzed, addressing the phases of the formation of a science and its paradigms. Thus, a Kuhnian structure for accounting science is proposed, focusing on the 20th and 21st centuries, framing the work A Statement of Basic Accounting Theory (AAA, 1966) as the starting point of the (new) scientific accounting period. Still, aspects related to conceptual frameworks were analyzed, pointing out criticisms to the current framework. Finally, it is maintained that accounting is experiencing a period of crisis as a science, as its paradigm would be in “check” by no longer offering solutions to emerging issues in the field, opening up the opportunity for a new technology-based accounting paradigm. As a suggestion for future research, a multidisciplinary approach to accounting is indicated with the introduction of Big Data techniques in the production of accounting knowledge.