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Assignment on the topic – ‘Is Accounting a science’

Number of Words : 2504

Number of References : 10

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 This assignment is based on the following assignment description –
 “Is accounting a science? Conceptual frameworks may have tried to adopt the deductive (scientific) approach, but this approach is questionable if accounting does not qualify as a science to begin with. Accounting has been variously described as an art or a craft in addition to its scientific description. In 1981, Stamp said:
 Until we are sure in our minds about the nature of accounting, it is fruitless for the profession to invest large resources in developing a conceptual framework to support accounting standards.
 Indeed Stamp considers that accounting is more closely aligned to law than to physical sciences, since both the accounting and legal professions deal with conflicts between user groups with varying interests and objectives” (Godfrey, Hodgson, Holmes & Tarca, 2006, p.433).
 Required:
 Discuss the above, presenting arguments for and against the development of the conceptual framework projects. These projects have been undertaken in the United States, the United Kingdom and Australia, and by the International Accounting Standards Board.

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