Nursing students learn that nursing science is an art and a science in their first year education. :-)

Accounting in science and art

Accounting is taught to what

Accounting could be considered as a scientific art but it is not as comprehensive as science. As we progress in our studies or career, we learn how complicated and exhaustive the field of accounting is. Accounting itself is a broad term. There are various types of accounting profession and each of those profession requires a professional. If you are an auditor, you would probably understand how much trial and error is involved in correcting the wrongs of a company. Every level requires a testing, just like science. But because accounting process is developed by human, it becomes very easy to catch fraud, pilferage of funds or correct errors. But if an error occurs in science lab, it could cause small dangers or wreak havoc and it would become impossible to correct these. Dealing with nature requires a lot of care.

Dear Raymond,

If we research scientifically, for example, the issue of objectivity and adequacy to the actual state of recording and presentation of financial phenomena taking place in a company or enterprise, then accounting is researched scientifically. However, if the chief accountant consciously and deliberately uses creative accounting and the auditor tries to detect this illegal and / or unethical business and morally practice, certain aspects of artistry, innovation, unconventional approach, etc., can be identified. the level of incomplete adequacy of the image of phenomena, processes and the state of finances in an organization, company, enterprise, financial or public institution in relation to the actual state. The greater the discrepancies in this matter, the greater the scope of inadequacy of the state of finances recorded in the accounting system, the greater the possibilities of subjective interpretation of certain financial and economic issues, the greater the possibilities of using creative accounting and unreliable reporting. In addition, in the situation of frequently changing legal norms concerning the accounting system, frequently changing IT systems of accounting, reporting, Business Intelligence, etc., there are also opportunities for manipulation in terms of the interpretation and presentation of specific financial data and their subjective interpretation. In such a situation, there are greater opportunities for creative accounting, manipulation of financial data, unreliable reporting, presenting the economic and financial situation of a specific economic entity, which is not fully consistent with the facts. Innovation, creativity in this matter can be described as a kind of artistry. However, due to the unethical nature of this type of creative accounting activity, it should not be called artistry. Of course, as long as we define artistry only those creative, innovative, unconventional activities that are exclusively positive.

Best wishes,

Dariusz

The accounting discipline is a combination of an art and science, as we need professional accountants to advise on the design of a computer program or computer system. In addition, if the computer program has issues then one will still need a professional accountant.