A review of accounting from the perspective of art

Some definitions of accounting, even in reputable and official sources, generally emphasize the art of accounting rather than its science. For example, the American Society of Certified Public Accountants at Bolton No. 1 defines its accounting terminology as the art of recording, classifying, and summarizing financial events. Is accounting really a science or an art? If accounting is an art, what is the characteristic of science that accounting lacks? If accounting is a science, then some of the definitions presented do not seem to be correct. In general, does the science or art of defining accounting make a difference? Many experts have avoided defining science or art, and the definitions proposed by some experts have not been agreed upon. In this article, first some of the most important definitions and characteristics of science and art are stated and then the issue of whether accounting is science or art is examined. Finally, we conclude that one should not be skeptical of science. What is very important is the usefulness of accounting and its product. However, considering accounting as a science or art depends on certain criteria and characteristics. In recent decades, the history of accounting has shown extensive scientific research in order to find the true place of accounting among various sciences Create.