Theoretical physicists debate and help accounting theorists
DOI:
https://doi.org/10.17533/udea.rc.n72a02Keywords:
accounting, methodology, scientific approaches, accounting theory, reflectionsAbstract
The present work reflects on the current state of accounting theory fundamentals and recognition to Max Planck, Albert Einstein and James Murphy on their methodological approaches for social sciences, in a reflection about the help they represent for accounting theorists. Regarding these approaches, we consider necessary that accounting theorists in the XXI century manage to leave aside mechanical or technical aspects and instead apply the scientific method to accounting, even with the risk of being attacked, criticized or even ridiculed. We thus propose trying a “new era” in accounting.
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References
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