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La Corriente Positivista y su Influencia en la Ciencia Contable


The history of the science and the humanity parallels. This appreciation is a valid glimpse be-cause the man from his appearance on the Earth began discovering natural phenomena that helped him in his evolution. At the same time, natural phe-nomena disturb him and induce him to look for an-swers, so the orderly and shared knowledge arises. The knowledge of the social phenomena has had its limits each age, reduced and determined by the development of the material and spiritual condi-tions of the life in the society. In ancient times, knowledge within the society was a product of the philosophy and it answered to practical posed ques-tions that had to do with the explanation of natural phenomena (an organic vision). In that way, knowl-edge started to develop through several stages, and the countable science did not escape from this, it only found within the positivism an own place remaining for many years under that paradigm.

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