IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

The Statute of Accounting in the General Process of Knowledge

  • Emil Horomnea

    ()

    (“Alexandru Ioan Cuza” University of Iasi)

  • Georgiana Alexandra Rusu

    ()

    (“Alexandru Ioan Cuza” University of Iasi)

  • Alexandra Daniela Socea

    ()

    (“Alexandru Ioan Cuza” University of Iasi)

  • Ana Maria Pascu

    ()

    (“Alexandru Ioan Cuza” University of Iasi)

Registered author(s):

    The diversity of opinions represents the main factor of progress in any field of knowledge. The evolution of accounting is also circumscribed to this truth. Through a careful radiography of the points of view recognized in the literature, the authors manage to present some relevant elements in this context. Successively, the main approaches on the mentioned theme are reviewed. Over time, accounting was considered a technique, language, social game or social good. The authors detail the scientific status of accounting with convincingly arguments. The four necessary conditions to fulfill the scientific status are stated.

    If 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.

    File URL: http://journals.univ-danubius.ro/index.php/euroeconomica/article/view/902/786
    Download Restriction: no

    Article provided by Danubius University of Galati in its journal Euroeconomica.

    Volume (Year): (2011)
    Issue (Month): 28 (May)
    Pages: 78-85

    as
    in new window

    Handle: RePEc:dug:journl:y:2011:i:28:p:78-85
    Contact details of provider: Web page: http://www.euroeconomica-danubius.ro/
    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:dug:journl:y:2011:i:28:p:78-85. See general 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: (Florian Nuta)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.