Penseé Unique and Accounting: the Possibility of Accounting as a Moral Discipline

Abstract

There are various paths to consolidate accounting as a discipline. The conventional point of view, which seeks to turn it into a highly economic and positivist scientific discipline, is based on arguments that must be assessed with argumentative rigor, historical sufficiency and critical imagination. The possibility of constructing accounting as a moral discipline is shown as a need before the grounds of its contributions to the expansion of Penseé unique. This document shows the two-way relations with Penseé unique and discusses some elements to generate a debate regarding the feasibility of accounting as a moral discipline.