We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
IS ACCOUNTANCY A FIELD OF SCIENCE?
- Authors
Gruneberg, Curt
- Abstract
There are accountants who have a special kind of ambition, they want to be more than good accountants, and they want to be called scientists. These accountants, small in number but rather important as authors enjoy much respect. Therefore, it may be worthwhile to examine what their demand is based upon. Without doubt, there are several professions, which lay doubtful claims to the field of science as, for instance, historians and archaeologists. But people need not examine the validity of borderline cases since no philosopher ever has discussed the possibility of recognizing accounting as a field of science. An accountant should help the community by rendering services connected with the recording and verifying of business transactions and, especially, connected with the preparation and interpretation of financial statements. For this purpose the accounting profession has developed a body of rules. These rules are not based on logic and scientific methods. The author thinks that an accountant has no reason whatsoever to cast longing glances at the field of science or even to pretend that his work is scientific in nature.
- Subjects
ACCOUNTING; SCIENCE; SCIENTIFIC method; ACCOUNTANTS; DEPRECIATION; FINANCIAL statements; PROFESSIONS; ACCOUNTING firms; BUSINESS finance
- Publication
Accounting Review, 1950, Vol 25, Issue 2, p161
- ISSN
0001-4826
- Publication type
Article