Accounting As Art
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ScribdTranslationsAccounting As Art
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ScribdTranslationsACCOUNTING AS ART, SCIENCE, TECHNIQUE OR A
DISCIPLINE
JUSTIFICATION:
Accounting as an art:
Like the art of imagining, of carrying and using accounting systems that respond to a goal
previously defined. Thus, it is highlighted in the definition of the art of the accountant, which is
essentially an art of invention, since it involves creating methods that respond to objectives
very diverse.
Accounting is the art of recording, classifying, and synthesizing...
Accounting is an art in the sense that it requires sharp judgment and knowledge.
developed through intensive study. It is a science, in the sense that it is rigorous, it handles
measurements and relates to other sciences, such as statistics and economics.
accounting as a technique:
However, definitions that choose to consider Accounting as a more frequent option are more common.
technique:
Technique used to systematically and structurally produce quantitative information
expressed in monetary units of the transactions carried out by an economic entity and of
certain identifiable and quantifiable economic events that affect it, in order to facilitate
the various stakeholders in making decisions regarding that economic entity.
accounting as a science:
Acceptance and generalization of their ideas to a rigorously formal and abstract approach.
Science and art were referred to as conventional wisdom. Only from this perspective can...
to explain that the matter that Deschaps or Delaporte (in 1685 both) qualify as science,
Accounting can be defined as an instrumental science that deals with systematizing and
generalize accounting methods, while investigating the achievement of other new ones.
It is an instrumental science because the object of its study consists of instruments or methods.
the science of accounting is aimed at building a methodological framework that provides
an analysis tool to other sciences, particularly business economics
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