Czy rachunkowość jest nauką naturalną?
Is accounting a natural science?

Summary/Abstract: Purpose: This paper verifies the hypothesis of whether accounting theory belongs to the natural sciences. To support this hypothesis, three characteristics of natural sciences are examined in relation to accounting theory: the relationship with the fundamental laws of nature, the existence of constants, and the abstractness of categories that require the use of mathematics. Research approach: The study has two parts, theoretical and empirical. The theoretical analysis is the starting point to formulate a general model of capital and a model for measuring human capital that contains an economic constant. Statistical tools are used in empirical research.Findings: The basic theoretical result is that understanding the category of capital and the sources of its growth is possible by applying the first and second principles of thermodynamics. Consequently, the existence of a constant is revealed, and the way to create other theoretically justified models is opened. The theoretical accounting restrictions were abolished as a result of a deeper interpretation of the principle of dualism. This principle revealed that it is equivalent to the first principle of thermodynamics; it does not allow capital to arise from nothing. Moreover, it clearly indicates the abstract and potential nature of capital, which logically leads to the second principle of thermodynamics. Practical implications: Theoretically, the rationale for calculating depreciation amounts using the current balance method and the methods and formulas for determining fair compensation are already proven practical implications of understanding the nature of capital and discovering the existence of a fixed amount. The discovered constant is indispensable in the issues of capital, income and salaries. Originality: The thesis that accounting is a natural science is original, as are the models and calculations using a constant.

• Details
• Contents