Rhetoric and accounting: from rhetorical criticism to critical rhetoric

Retórica y contabilidad: de la crítica retórica a la retórica crítica;
Retórica e contabilidade: da crítica retórica à retórica crítica

dc.creatorRuiz Rojas, Gustavo Alberto
dc.date2016-12-06
dc.date.accessioned2022-12-15T18:20:04Z
dc.date.available2022-12-15T18:20:04Z
dc.identifierhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/2660
dc.identifier10.18359/rfce.2660
dc.identifier.urihttps://repositorioslatinoamericanos.uchile.cl/handle/2250/5356487
dc.descriptionCritical studies of accounting speech, reiterate that rhetoric is an instrument of domination and doesn´t recognize the emancipatory potential underlying its deliberative exercise. This is because they consider it an exclusive domain of hegemonic groups and reduce the concept to its discursive aspect, eliminating its ethical implications. This article reviews the issue, appealing to a qualitative methodology, from research articles published in Anglo-Saxon accounting journals which are listed in the Scopus database. Some experiences that recognize in rhetoric a necessary domain to undertake public deliberations from the accounting matter are identified. It is concluded that rhetoric at the service of the transformation of commonplaces and preferably guided can contribute to public deliberation.en-US
dc.descriptionLos estudios críticos del discurso contable, reiteran que la retórica es un instrumento al servicio de la dominación y desconocen los potenciales emancipadores que subyacen en su ejercicio deliberativo. Esto porque la consideran un dominio exclusivo de los grupos hegemónicos, y reducen el concepto a su aspecto discursivo, eliminando sus implicaciones éticas. Este artículo hace una revisión del tema, apelando a una metodología de tipo cualitativo, a partir de artículos de investigación publicados en revistas de contabilidad anglosajonas, que aparecen registradas en la base de datos Scopus. Se identifican algunas experiencias que reconocen en la retórica, un dominio necesario para emprender deliberaciones públicas desde lo contable.  Se concluye que una retórica al servicio de la transformación de los lugares comunes y guiada por lo preferible, puede contribuir a la deliberación pública.es-ES
dc.descriptionOs estudos críticos do discurso contábil, reiteram que a retórica é um instrumento a serviço da dominação e desconhecem os potenciais emancipadores que subjazem em seu exercício deliberativo. Isto porque a consideram um domínio exclusivo dos grupos hegemónicos, e reduzem o conceito a seu aspecto discursivo, eliminando suas implicações éticas. Este artigo faz uma revisão do tema, utilizando uma metodologia de tipo qualitativo, a partir de artigos de pesquisa publicados em revistas de contabilidade anglo-saxãs, que aparecem registradas no banco de dados Scopus. Identificam-se algumas experiências que reconhecem na retórica um domínio necessário para empreender deliberações públicas desde o contábil.  Conclui-se que uma retórica a serviço da transformação dos lugares comuns e guiada pelo preferível, pode contribuir à deliberação pública.pt-BR
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dc.languagespa
dc.publisherUniversidad Militar Nueva Granadaes-ES
dc.relationhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/2660/2411
dc.relationhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/2660/2773
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dc.rightsDerechos de autor 2016 Revista Facultad de Ciencias Económicases-ES
dc.rightshttps://creativecommons.org/licenses/by-nc-nd/4.0es-ES
dc.sourceRevista Facultad de Ciencias Económicas; Vol. 25 No. 1 (2017); 243-270en-US
dc.sourceRevista Facultad de Ciencias Económicas; Vol. 25 Núm. 1 (2017); 243-270es-ES
dc.sourceRevista Facultad de Ciencias Económicas; v. 25 n. 1 (2017); 243-270pt-BR
dc.source1909-7719
dc.source0121-6805
dc.subjectRhetoricen-US
dc.subjectspeechen-US
dc.subjectaccountingen-US
dc.subjectdeliberationen-US
dc.subjectrhetorical criticismen-US
dc.subjectRetóricaes-ES
dc.subjectdiscursoes-ES
dc.subjectcontabilidades-ES
dc.subjectdeliberaciónes-ES
dc.subjectcrítica retórica.es-ES
dc.subjectRetóricapt-BR
dc.subjectdiscursopt-BR
dc.subjectcontabilidadept-BR
dc.subjectdeliberaçãopt-BR
dc.subjectcrítica retóricapt-BR
dc.titleRhetoric and accounting: from rhetorical criticism to critical rhetoricen-US
dc.titleRetórica y contabilidad: de la crítica retórica a la retórica críticaes-ES
dc.titleRetórica e contabilidade: da crítica retórica à retórica críticapt-BR
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion


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