LANGUAGE AS A DETERMINANT OF ACCOUNTING IN ITS PERCEPTION AS A SOCIAL SCIENCE

Abstract

In the evolutionary process of humanity, language has always been present, likewise its participation has been decisive for reflections from accounting that in its extensive history has generated questions about its epistemic character. This research aims to internalize language as a determining element of accounting for its perception as a social science. To do this, its paradigm is qualitative and descriptive, under an inductive method and through the use of documentary review techniques and the application of semi-structured interviews to expert researchers on the subject. The results indicate that the relationship between accounting and language will depend on the ontological and orthodox perspective, which has caused the development of multiple debates. Regarding the relevant components of the relationship, three major components stand out: