Accounting Background of Social Phenomenon and Its Ontology

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It is often claimed that accounting research, particularly in the United States, has transformed itself from normative discourse into a positive science based on empirical analysis. On the other hand, some leading accounting scholars have recently voiced concern at the raison d'etre of accounting as an academic discipline.Based on the premise that accounting is not a field where other academic disciplines such as economics are applied, but a basic background underlying natural and social sciences, this study explored the possibilities of accounting as a foundational discipline unlocking the mysteries of social phenomena.