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2010 | 2010(59(115)) | 25-40

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Accounting as a scientific discipline

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This paper addresses the question of the place of accounting among scientific disciplines. The so called sciences include disciplines which discover and study the fundamental laws of the nature. Science also deals with physical constants, for which there are no theories, but which can be measured, thus being closely related to the reality which they explain. In this light accounting fulfils the criteria for being included among natural sciences, because at its core is the law relating to the behaviour of the property referred to as abstract ability to perform work. Account-ing theory also deals with an economic constant p = 0.08 [1/year], which can be estab-lished by way of measurement. This shows that accounting is a scientific discipline.



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