Identity Traits.Three Epistemological Perspectives of Social and Environmental Accounting

Abstract

This work looks for traits of epistemic identity and explores the existence of a scientific community in the field of socialand environmental accounting. To do this, it connects epistemological elements such as the Habermasian classification  of the sciences with the research approaches of critical theory, in the analysis of a selection of paradigmatic texts from that field of knowledge. An analysis of documentary content, guided by three categories and 48 subcategories of text analysis is made, which allows linking some text/authors with an epistemological/methodological perspective. This exercise manages to group the texts around some epistemological features, but the categorical location of the authors is not feasible for reasons that are made explicit there. Some methodological limitations regarding scope and validation are recognized, which open some lines of work for the future.