Reflections on the nature of accounting

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.