PLACING ACCOUNTING AMONG SCIENCES
| Autor: | Petrică Stoica, Mihai Deju |
|---|---|
| Rok vydání: | 2013 |
| Předmět: |
medicine.medical_specialty
lcsh:HB71-74 business.industry domain Social fact accounting lcsh:Economics as a science Accounting Scientific field paradigm lcsh:Business Human being Positive accounting Politics Framing (social sciences) Shareholder evolution medicine Economics scientific theory lcsh:HF5001-6182 business |
| Zdroj: | Studies and Scientific Researches: Economics Edition, Vol 0, Iss 18 (2013) |
| ISSN: | 2344-1321 2066-561X |
| DOI: | 10.29358/sceco.v0i18.209 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
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