Retórica y contabilidad: de la crítica retórica a la retórica crítica

  • Gustavo Alberto Ruiz Rojas Universidad Autónoma Latinoamericana
Palabras clave: Retórica, discurso, contabilidad, deliberación, crítica retórica.

Resumen

Los 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.

Biografía del autor/a

Gustavo Alberto Ruiz Rojas, Universidad Autónoma Latinoamericana

Licenciado en español y literatura (Universidad de Antioquia), magíster en educación (Universidad San Buenaventura, Medellín), profesor de tiempo completo de la Facultad de Contaduría Pública de la Universidad Autónoma Latinoamericana, Medellín.  Docente investigador perteneciente al Grupo GICOR. Dirección postal: Carrera 55A N° 49-51, Medellín (Colombia). Teléfono: (57-4) 310 549 65 42. Correo electrónico: gustavo.ruiz@unaula.edu.co

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Biografía del autor/a

Gustavo Alberto Ruiz Rojas, Universidad Autónoma Latinoamericana

Licenciado en español y literatura (Universidad de Antioquia), magíster en educación (Universidad San Buenaventura, Medellín), profesor de tiempo completo de la Facultad de Contaduría Pública de la Universidad Autónoma Latinoamericana, Medellín.  Docente investigador perteneciente al Grupo GICOR. Dirección postal: Carrera 55A N° 49-51, Medellín (Colombia). Teléfono: (57-4) 310 549 65 42. Correo electrónico: gustavo.ruiz@unaula.edu.co

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Cómo citar
Ruiz Rojas, G. A. (2016). Retórica y contabilidad: de la crítica retórica a la retórica crítica. Revista Facultad De Ciencias Económicas, 25(1), 243-270. https://doi.org/10.18359/rfce.2660
Publicado
2016-12-06
Sección
Artículos