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The Rationale of any investigation, including accounting, requires that the need for the investigation to be carried out be supported or evidenced. It is also explained that the rationale must be given based on the need to carry out the research and the benefits that will arise from its results, whether it is the generation of new knowledge to the science of Accounting that has an impact on accounting theory or that knowledge is generated that tends to diagnose or propose alternative solutions to a specific accounting problem, for example in a public or private company or in a group of companies, in those cases in which the results of the knowledge acquired through research can be generalized or that can contribute to generating other future research that is also beneficial at a local or global level and even providing new methods or strategies to carry out the research.
