Theories of truth and the accounting world: from correspondence to communicative strategy

Abstract

This paper proposes a reading on the representation and truth in accounting from the discursive theory of Jürgen Habermas, which should enable a better understanding of the communicative nature involved in the disclosure of financial information and the issuance of standards for its dissemination. After a brief review of the philosophical theories of truth, a critical review is made of the observations in this regard by some accounting writers. Thus, the concepts of “pragmatic turn” and “communicative action” are introduced into the accounting information, as a heuristic construct that makes it possible to make a conceptual clarification, necessary for theoretical and practical development. If accounting is considered a communicative action, the idea of it being approached as mere information is undone. Consequently, it is argued that its validity not only lies in the truth, but in normative veracity and correction.

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Author Biography

Henry Antonio Romero León, Universidad Central
Contador Público y Magister en Filosofía de la Universidad Nacional de Colombia. Está vinculado como docente de tiempo completo a la Universidad Central.
Published
2018-03-31
How to Cite
Romero León, H. (2018, March 31). Theories of truth and the accounting world: from correspondence to communicative strategy. Revista Científica General José María Córdova, 16(22), 163-186. https://doi.org/10.21830/19006586.326
Section
History