Munich Personal RePEc Archive

Accounting: A General Commentary on an Empirical Science

Salvary, Stanley C. W. (2007): Accounting: A General Commentary on an Empirical Science.

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Abstract

Many researchers have questioned the view of accounting as a science. Some maintain that it is a service activity rather than a science, yet others entertain the view that it is an art or merely a technology. While it is true that accounting provides a service and is a technology (a methodology for recording and reporting), that fact does not prevent accounting from being a science. Based upon the structure and knowledge base of the discipline, this paper presents the case for accounting as an empirical science.

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