Accounting, From Classic Recognitions to Great Expectations


There are over 50 years, in 1951, the theme of the 11th Congress of the Federation of Chief Executive Accountants held in Bordeaux on 26, 27, May 28, was notably about: “Accounting, what it is, what it should be, what it can become. “ It seems that this problem is ongoing. When considering accounting in its deepest roots, the more conventional double-base or its latest developments based on international standards, we can ask whether the accounting followed a parallel course to the other sciences and techno-science or if it situated behind. Despite modern conceptual frameworks and full of good intentions but the narrow limits, can we not discuss the Aristotelian framework of accounting to provide a frame of reference wider and more effective? It has long been opposed the hard sciences and social sciences. In the field of hard sciences, we use the mathematical language that can make forecasts, and from this mechanical forecasting, the results are consistent with what was expected. There is a correspondence between the structure of mathematical language and structure of technical problems. On the contrary, in the social sciences, there is no direct connection between language and facts and it’s never easy to predict and to equate behaviors and emotions of humans. In recent years, researchers have proposed ways, highways, on which future accounting could find its path. In a book about the time, E. Klein opposes the space that is the brand and demonstrates the power of man and time which is the mark of his weakness.


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