Document Type : Conceptual Paper
Authors
Department of Accounting, Faculty of Business and Economics School, Persian Gulf University, Bushehr, Iran
Abstract
The controversy surrounding the scientific or artistic nature of accounting has been the subject of various scientific circles for years, and the source of such debates is the fundamental difference between accounting and natural sciences such as physics, in such a way that some experts consider physics to be the ultimate goal of science. They have tried to bring these two categories together, and on the other hand, some others have completely invalidated such an attempt with some baseless criticism. In this article, we have tried to outline the current and ideal accounting situation while expressing different views on the nature of science and describe the tools to fill the gap between the current and ideal situation. Finally, while respecting the efforts made to draw the path of the scientific movement of the profession, we considered the comparison of physics and accounting to be unworthy, and at the same time, we have given a worthy answer to some of the unfair criticisms. In the same way, we believe that the change of the accounting paradigm towards the use of fair values promises a scientific revolution in accounting, which will smooth the path of the faster movement of the profession towards the scientific position it deserves, but at the same time, we have also mentioned the challenges facing this mutation.
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©2023 The Author(s). This is an open access article distributed under the terms of the Creative Commons Attribution (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, as long as the original authors and source are cited. No permission is required from the authors or the publishers.
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