The accreditation of accounting as scientific discipline is far from being achieved. In our attempt to establish the status of accounting as a science, we have used the current understanding of the term, and the contemporary perspectives on know-ledge in general.

Although, in the fight with inflation, Romania has lately obtained indubitable success, the inflation rate in our country continues to be high. Although in the Romania of the year 2007 we speak of a one-digit inflation rate, still, it continues to represent a danger, both at the micro economical...