Reflections On The Nature Of Accounting
AbstractThe beginning of accounting can be understood as representing an answer to the social command launched by the economical-social life. The model, Economical-social activity > Technique (Art) > Science acted for a long time in accounting. The knowledge domain revolution generated its changing into: Science > Technique (Art) > Economical-social activity. Starting from here, the study presents the series of conclusions reached by the authors in interpreting the dimensions of accounting as: technique, art, science. The finally of the study presents the current accounting paradigm in its meaning, an exemplary scientific achievement.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration in its journal The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration.
Volume (Year): 10 (2010)
Issue (Month): Special (December)
accounting; scientific achievement; technique; art; science; accounting paradigm;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Liviu Scutariu).
If references are entirely missing, you can add them using this form.