The importance of accounting within social sciences
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Science is divided into many fields and disciplines. Accounting is commonly treated as a social science,but it is not recognized as an independent academic discipline. The aim of this article is to present thesignificance of accounting as a science among present-day social sciences, both in the legislation inPoland and in the literature of the subject. The main connections between accounting and other socialsciences are also presented. The article shows how accounting is perceived by the academic community,especially in the context of social sciences. It presents both positive and critical opinions about accountingas a science. Studies in Polish and foreign literature of the subject and logical reasoning are the researchmethods applied. In the light of the presented considerations, accounting seems to be an undervalueddiscipline, which has not yet exploited its full potential as a social science.
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