REFLECTIONS ON THE NATURE OF ACCOUNTING

Elena Hlaciuc and Rusalim Petris
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Elena Hlaciuc: “Stefan cel Mare” University of Suceava, Romania
Rusalim Petris: “Stefan cel Mare” University of Suceava, Romania

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2010, vol. 10, issue Special, 242-259

Abstract: The 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.

Keywords: accounting; scientific achievement; technique; art; science; accounting paradigm (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ausvfe:v:10:y:2010:i:special:p:242-259

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