Deeper dive into accounting and accounting science

Accounting is not only about counting and accounting science is not only about financial statements surveillance. Indeed, post-modern society is marked by global highly competitive business conduct, which presents an enormous challenge for accounting. Radka MacGregor Pelikánová just got two book chapters published which explore the main scientific theories as well as practical and empirical experience relating to accounting which needs to measure, process, and communicate complex financial and non-financial information about businesses worldwide in an understandable manner. The determination, historical review, and current review of involved institutions and processes reveal the complexity of accounting in the global society and standardization endeavors. Accounting is a scientific discipline and a part of social sciences employing a particular methodology and progressing towards standardization. However, there is still a long journey ahead, and its successful completion depends upon effective and efficient overlap with other disciplines.

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