Apskaita – mokslas ar menas?

KlausimaiCategory: Finansų valdymasApskaita – mokslas ar menas?
Dovile Staff asked 2 m. ago

Vienas pirmųjų autorių, teigęs, kad apskaita yra mokslas, buvo amerikietis A. Kelley (1948 m.), tačiau jis nenurodė jokių mokslinių kriterijų, išskyrus savo išankstinį vertinimą. Kiek vėliau (1959 m.) kitas autorius J. Cullatheris teigė, kad apskaita yra labai glaudžiai susijusi su liberaliuoju laisvu menu.

Tačiau šie autoriai nepateikė konkretesnių kriterijų, kodėl apskaita yra mokslas ar menas. Aptariant apskaitą kaip mokslinį metodą bei įvertinimo teoriją, ją reikėtų priskirti mokslo sferai. R. R. Sterlingas (1979 m.) suformulavo teiginį, kad apskaita nebūtinai yra menas, kuris negali būti mokslu. Taigi, diskusija sena.

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