The Human Person and the applied cultural factual science called Accounting

Abstract

In a possible general theory of accounting, human beings have great importance as subject and object of accounting activity. As a result of trying to define accounting as social and human science, it should consider its characteristics and output to various human needs and problems. In this paper we propose solutions based on the philosophical attitude of accountants, using philosophical anthropology and its schools or currents, making it clear that accounting has to relate to the Philosophy and its possible explanations of people who receive benefits or damages product of accounting practice, and that the accountant must choose his philosophical position and then link it with your discipline to achieve own philosophical foundaments of accounting.