Contributions to Positioning Accounting in Relation to Scientific Research


The paper approaches some epistemological and methodological aspects of scientific research in accounting, such as: the distinction between accounting research and scientific research in accounting; the products, dynamics and mechanism of scientific creation; scientific research as a fundamental premise of scientific creation; the challenges and conditions of scientific creation; the double standing of accounting, as object and result of the research, in relation to scientific research.


accounting research; knowledge; research; scientific research; discovery; invention; innovation

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ISSN: 2344-1321 (online)