The character of social science, acquired by accountancy, correlated with the major mutations that were produced in the plane of the normalization and the assure of the convergence in the field, make from what we call now the accounting practice more than a simple application of a specific methodology. Modern accountancy represents not only an instrument through which it is assured the realization of the function of information and assistance of the decisional process, but also, in the actual context, having in mind the products that it provides, and the shape that it takes today, must be regarded as an important factor of influence of the economical-social environment.

accountancy, science, informatization, professional reasoning, evolution