会计从工具主义到现实主义

Mihaela Enachi, I. Andone
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引用次数: 1

摘要

如何,由于他们的本性,人类不可能拥有完美的知识,唯一绝对的东西是相对性,这存在于他们所有的行动中。在会计中,给定其主题,它可以谈论表征组织生命中事件的价值的相对性,这是由各种各样的因素引起的。在之前的一篇文章(Enachi, 2012)中,我们发现了一个在会计实践中具有明显影响的特定范式,更准确地说,它讨论了会计从工具主义到现实主义的过渡。本文支持之前的断言,并在解释了这两种根本不同的方法的会计含义后,试图为使会计更接近现实提供解决方案。进行文献综述,以确定限制,会计呈现在其试图捕捉真相和负责这些限制的因素。主要结论是,在建立和执行反映现实的会计制度时所作出的专业判断的质量,虽然受到部分控制,但对于提高会计所提供资料的可靠性是必不可少的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
From instrumentalism to realism in accounting
How, by their nature, the humans cannot have perfect knowledge, the only absolute thing is relativity, this being present in all their actions. In accounting, given its subject matter, it can talk of the relativity of the values that characterize the events in the life of an organization, this being caused by a wide variety of factors. In a previous article (Enachi, 2012) was identified a particular paradigm with visible effects in accounting practice, more precisely, it was talked about the transition from instrumentalism to realism in accounting. This paper supports the previous assertions and after explaining the accounting implications of the two fundamentally different approaches tries to provide solutions for bringing accounting closer to reality. A literature review is conducted to identify the limits that accounting presents in its attempt to capture the truth and the factors responsible for these limits. The main conclusion is that the quality of the professional judgments exercised in creating and implementing a system for accounting representation of reality, although partially controlled, is essential in increasing the reliability of the information provided by accounting.
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