Data Validation and Scientific Assumption of Impartiality in Accounting by Horkheimer’s Verstand

Autores

  • João Gabriel Nascimento de Araújo
  • Francisco José Sobreira de Matos
  • Tiago de Moura Soeiro
  • Umbelina Cravo Teixeira Lagioia

DOI:

https://doi.org/10.9771/rcufba.v17i1.55133

Palavras-chave:

Data Validation and Impartiality. Positivism. Verstand. Horkheimer. Critical Theory.

Resumo

In this paper we discuss by Horkheimer’s perspective of instrumental reason (verstand), aspects related to data validation and impartiality in accounting research. In proposing the denial of absolute truth, Adorno & Horkheimer (1985) distinguishes two reasons: Verstand (instrumental reason) and Vernunft (substantial reason). The Verstand, as an expression of modernity and it science, is the character of reason purely formal, operational, ordering data. In other words, Verstand is the idea that the truth is known, or which must first seek a formula to put into practice only after. On the other hand, Vernunft is dialectical reason, a temporary fact, due to historical factors. Through Vernunft is possible to question the unquestionable, overcome the conclusive truth and objective authority. Thus, we show briefly an evolutionary view of accounting in order to highlight the development of accounting thought until a traditional theoretical perspective adopted. Then we make a counterpoint to this traditional perspective by verstand. In our discussion, we claim from researchers a choice between vernunft or verstand and make clear the data limitations into interpretations inside instrumental idea. We do not intend to propose in this article any ways to change the current paradigm in accounting. On the contrary, supported in Adorno (2009) displays as negative dialectics, this article aims solely to foster and mature debate, supported the substantial reason (Vernunft). As a result, by adding the verstand perspective in accounting research some interesting insights and interpretation will be provided by future research. In so doing, we expect a special attention to epistemological position which improve the data validation.

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Biografia do Autor

João Gabriel Nascimento de Araújo

Mestre em Ciências Contábeis pela Universidade Federal de Pernambuco (UFPE)
Professor no Centro Universitário Tabosa de Almeida (ASCES-UNITA)

Francisco José Sobreira de Matos

Mestre em Filosofia pela Universidade Federal de Pernambuco (UFPE)

Tiago de Moura Soeiro

Doutor em Ciências Contábeis pela Universidade Federal de Pernambuco (UFPE)
Professor na Universidade Federal de Alagoas (UFAL)

Umbelina Cravo Teixeira Lagioia

Doutora em Administração pela Universidade Federal de Pernambuco (UFPE)

Professora na Universidade Federal de Pernambuco (UFPE)

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Publicado

2023-12-06

Como Citar

Nascimento de Araújo, J. G., Matos, F. J. S. de ., Soeiro, T. de M., & Lagioia, U. C. T. (2023). Data Validation and Scientific Assumption of Impartiality in Accounting by Horkheimer’s Verstand. Revista De Contabilidade Da UFBA, 17(1), e2313. https://doi.org/10.9771/rcufba.v17i1.55133

Edição

v. 17 n. 1 (2023): Publicação Contínua

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Artigos

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Copyright (c) 2023 Revista de Contabilidade da UFBA

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