REFLECTIONS ON THE NATURE OF ACCOUNTING

The beginning of accounting can be understood as representing an answer to the social command launched by the economical-social life. The model, Economical-social activity > Technique (Art) > Science acted for a long time in accounting. The knowledge domain revolution generated its changing into: Science > Technique (Art) > Economical-social activity. Starting from here, the study presents the series of conclusions reached by the authors in interpreting the dimensions of accounting as: technique, art, science. The finally of the study presents the current accounting paradigm in its meaning, an exemplary scientific achievement.