Subjectivity in Human and Social Sciences

During the development of the research project "Configuration of the scientific scope of Accounting in Latin America and its appropriation by the accountants"; it was developed an international comparative study of multiple cases: Colombia, Mexico and Cuba, by the research group UMBRALES, Cooperative University of Colombia, Santa Marta. We saw the existence other holistic and ecological researches, derived from new epistemologies. From the exegetical reflection on the notion of subject, we can discuss two types of subjectivities in the scientific processes: subjective and objective, considering the biopraxis as objective reality. However, the current alternative social and human orientations do not exceed the theoretical ambit. So the reasons and limitations of the positivism and empiricism are explained, from the application of qualitative techniques and methods, the ontological analysis of the social and human object of study, and the epistemological argument of the subject of research, in correspondence with the ontic analysis.