THE PREDOMINANCE OF POSITIVISM IN ACCOUNTING
REFLECTIONS ON RESEARCH IN BRAZIL
DOI:
https://doi.org/10.51320/rmc.v26i3.1727Keywords:
Critical Theory, Accounting Epistemology, Accounting ParadigmsAbstract
Accounting, as an applied social science, was influenced by philosophical schools of thought that guided its quest for scientific legitimacy. Among these, positivism played a predominant role, prioritizing objectivity, neutrality, and empirical observation as foundations for the construction of accounting knowledge. This influence helped solidify the view that accounting should be based on measurement and representation methods, aligning with the ideal of natural science. However, the dominance of this perspective also creates limitations, especially regarding the understanding of accounting as a social practice. The objective of this essay is to reflect on the methodological possibilities for Brazilian accounting research as ways to enrich the scientific debate and strengthen the development of the field. The study covers four topics: reflections on accounting research in Brazil, positivism in accounting according to Auguste Comte, criticism of positivist research in accounting and a section aimed at understanding critical and interpretive approaches. The essay shows that positivism reduces the complexity of human phenomena to numbers, ignoring the social and cultural dimensions that are essential for a complete understanding of accounting reality. The predominance of positivism also limits innovation and methodological diversity, creating barriers to alternative approaches that could enrich accounting research. This essay highlights the need to integrate critical and interpretive approaches, together with quantitative and qualitative methods that can contribute to the advancement of accounting research in Brazil.
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