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This study is a contribution for the research of the Brazilian accounting thought construction, employing the approach of the sociology of translation to understand the paradigm changes that have guided the accounting thought in Brazil on the 20th century and at the beginning of the 21st century. This analysis has covered two paradigm change processes. The first is related to the growth of the American accounting school influence in detraction of the Italian school, starting at the mid 20th century and consolidating during the 70’s. The second, more recent and still ongoing, is related to the substitution of the normative approach by the positive approach in the academic accounting research during the beginning of the 21th century. The sociology o translation approach was originally conceived to analyze science and technology construction processes, being later extended to other knowledge areas, mainly those concerned with the analysis of organizational change processes. Its use is particularly suited for the problem situation under study, as it has been amply used in the analysis of change processes, even if it has not yet been applied for the analysis of the changes in accounting paradigms. The objective of this study was that of ascertaining whether the sociology of translation approach is effective to supply an empirical explanation that is theoretically substantiated for the process of changes of paradigms in Brazilian accounting. The results attained have revealed that this approach does effectively describe and provide an explanation for the accounting paradigms change processes, as well as explaining the processes described in literature on the construction of scientific facts and organizational changes.

Mudanças de paradigmas na contabilidade brasileira: análise a partir da aplicação da sociologia da tradução