This is a question that has been raised over time in the accounting profession. In recent years there have been many proposals to consider Online bookkeeping services as a science seeking to escape the ghost of technical qualification.
Accounting is not art, because it is not based on the inspiration of a person or a subjective fact situations that ultimately can not be given at the time of the accounting process; art feature is the result of aesthetic with which the books, carried manually. Currently an information system dispenses with these characteristics.
The definition of art, according to what is stated in the 22 th edition of the Dictionary of the Royal Spanish Academy, is: “Of or pertaining to applications of science and the arts”; which implies a reliance on science or art, the latter possibility is ruled out due to what is stated in the preceding paragraph.
There would be the possibility that accounting is assumed as art or science, if the first (technical) then we would ask Is the application of that science ?, which would imply an error by lowering the accounting knowledge to a level of discipline or branch, which in the case of accounting we have for example: bookkeeping, commercial documentation, etc. The technique when an application involves the repetition of a designated process, the latter being one of its most important features.
So we have at this point to draw the Accounting as a science, which has been one of the most defended proposals in different international conferences through research, looking from different perspectives (functionalist, structuralist, etc.) give the character of science which so far it has failed to generate a uniform or a statement about by the accounting profession judgment.
It is difficult for an accountant noted that accounting is not science, to some extent could be taken as a heresy, but we can not force a position on the search for a categorization of accounting knowledge which would generate a difficult position to defend, as is it happens when it comes to support its science character.