Record Details

PLACING ACCOUNTING AMONG SCIENCES

Studies and Scientific Researchs. Economics Edition

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Field Value
 
Title PLACING ACCOUNTING AMONG SCIENCES
 
Creator Deju, Mihai
Stoica, Petrică
 
Subject accounting; scientific; domain; theory; paradigm; evolution
M41
 
Description Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc.) which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.
 
Publisher Vasile Alecsandri University of Bacau
 
Date 2013-12-15
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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Format application/pdf
 
Identifier http://www.sceco.ub.ro/index.php/SCECO/article/view/209
10.29358/sceco.v0i18.209
 
Source STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION; No 18 (2013)
STUDII SI CERCETARI STIINTIFICE. SERIA STIINTE ECONOMICE; No 18 (2013)
2344-1321
2066-561X
 
Language eng
 
Relation http://www.sceco.ub.ro/index.php/SCECO/article/view/209/195