Abstract

SADER, Gustavo. Diez postulados para una investigación contable universitaria de calidad: Connotaciones ante el paradigma del valor empresa. Escr. Contab. Adm. [online]. 2017, vol.8, n.1, pp. 13-39. ISSN 1853-2055.

Based on the three main historical perspectives on university research, we analyze today's university in Argentina, where autonomy as evaluated by the state focuses on the search for quality. Being a university professor and researcher in the accounting area implies sensibly accepting the rules whereby their identity is shaped by the quality of their work. The author proposes a list of starting points for discussing the quality of university accounting research work, through the formulation of ten postulates, some of which are epistemological and other, methodological. To conclude, the need to apply different approaches is exemplified with the problem of determining a company's value because current paradigms focus on the algebraic sum of the company's individual components without considering them as a whole. Therefore, both theoretical and empirical approaches should be adopted.

Keywords : Financial Accounting; Epistemology; Methodology; Scientific and Technological Work.