Accounting: A General Commentary on an Empirical Science
AbstractMany researchers have questioned the view of accounting as a science. Some maintain that it is a service activity rather than a science, yet others entertain the view that it is an art or merely a technology. While it is true that accounting provides a service and is a technology (a methodology for recording and reporting), that fact does not prevent accounting from being a science. Based upon the structure and knowledge base of the discipline, this paper presents the case for accounting as an empirical science.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 5005.
Date of creation: 28 Jun 2007
Date of revision: 10 Sep 2007
national accounting and organizational accounting; risk-sharing arrangements; management of time and other resources; monetization of the economy; command over goods and services; extrinsic value and intrinsic value; commodity money and paper/nominal money; money in relation to credit; the firm and long range planning; market value versus committed finance; explanation and prediction; expectations and uncertainty;
Find related papers by JEL classification:
- M4 - Business Administration and Business Economics; Marketing; Accounting - - Accounting
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ACC-2007-10-06 (Accounting & Auditing)
- NEP-ALL-2007-10-06 (All new papers)
- NEP-HPE-2007-10-06 (History & Philosophy of Economics)
- NEP-KNM-2007-10-06 (Knowledge Management & Knowledge Economy)
- NEP-SOG-2007-10-06 (Sociology of Economics)
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