Principles of pure accounting

Abstract

The purpose of this article is to provide plot elements to justify the need to arrive at an accounting pure, understood as a social science independent of the field of application, substantially independent of its measurement, valuation and classification. Pretend a disquisition between form and content, in order to separate what substantial accounting and that this Do not be tied to any branch of knowledge. Advocates also for the method axiomatic for its formalization.

Pure accounting, longing for many academics who look beyond the practical part of this, doing its abstraction, seeking autonomy, as the other sciences have it, it is essentially independent of the law, the economics, mathematics, statistics. It is not servitude of the right, as It has been affirmed at times.

Formalize accounting is a condition sine qua non to be pure, that universalize with the deductive method, gives coherence and avoids conventionalisms, dogmas and unrelated models yes. Accounting should not differ depending of the field of application.

There are accounting developments that, for ignorance, they have not crystallized in formalization to get to accounting pure. It is expected to create restlessness in the community accountant, so that discipline resumes the scientific method and do not anquilose, as a characteristic of science is to be a knowledge system in development, under some of the methods scientists.