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Abstract
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The controversy surrounding the scientific or artistic nature of accounting has
been the subject of various scientific circles for years, and the source of such
debates is the fundamental difference between accounting and natural sciences
such as physics, in such a way that some experts consider physics to be the
ultimate goal of science. They have tried to bring these two categories together,
and on the other hand, some others have completely invalidated such an attempt
with some baseless criticism. In this article, we have tried to outline the current
and ideal accounting situation while expressing different views on the nature of
science and describe the tools to fill the gap between the current and ideal
situation. Finally, while respecting the efforts made to draw the path of the
scientific movement of the profession, we considered the comparison of physics
and accounting to be unworthy, and at the same time, we have given a worthy
answer to some of the unfair criticisms. In the same way, we believe that the
change of the accounting paradigm towards the use of fair values promises a
scientific revolution in accounting, which will smooth the path of the faster
movement of the profession towards the scientific position it deserves, but at the
same time, we have also mentioned the challenges facing this mutation.
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