期刊名称：Studies and Scientific Researches: Economics Edition
印刷版ISSN：2066-561X
电子版ISSN：2344-1321
出版年度：2013
期号：18
页码：150-156
DOI：10.29358/sceco.v0i18.209
语种：English
出版社：University of Bacău
摘要：Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”.Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories.Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs;it reflects phenomena,activities and social facts;it addresses various groups of users (managers,bankers,shareholders,employees,tax bodies,etc.) which are an integral part of society;it offers information necessary to decisionmaking,most of the times with impact on the behaviour of individuals;it is influenced by the economic,social,legal and political environment,that is by social phenomena.
