摘要：The diversity of opinions represents the main factor of progress in any field of knowledge. The evolution of accounting is also circumscribed to this truth. Through a careful radiography of the points of view recognized in the literature, the authors manage to present some relevant elements in this context. Successively, the main approaches on the mentioned theme are reviewed. Over time, accounting was considered a technique, language, social game or social good. The authors detail the scientific status of accounting with convincingly arguments. The four necessary conditions to fulfill the scientific status are stated.
