02 - Art vs Science

8/8/2019 02 - Art vs Science

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The Nature of

Accounting Art vs. Science


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Scientist vs. Artist scientist1. A person havingexpert knowledge of

one or more sciences,especially a natural or physical science.

ar tist1. One, such as a painter or sculptor, who is able by virtue of imagination and talent to createworks of aesthetic value, especiallyin the fine arts.2. A person whose work showsexceptional creative ability or skill:You are an artist in the kitchen.3. One, such as an actor or a

singer, especially one who works inthe performing arts.4. One who is adept at an activity,especially one involving trickery or deceit: a con artist.The American Heritage Dictionary of the

English Language, Third Edition copyright 1992 by Houghton Mifflin Company. Electronic

version licensed from INSO Corporation. Allrights reserved.


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Famous QuotationsTraditional scientific methodhas always been at the veryb est, 2020 hindsight. Itsgood for seeing where youvebeen. Its good for testing thetruth of what you think youknow, but it cant tell you

where you ought to go.Rob e r t M. Pi r sig ( b . 19 28), U.S. au th o r . Zen and the Art of Motorcycle Maintenance,

Science may bedescribed as the art of systematic over-simplification .

K arl P opp e r (b . 190 2), Ang lo- Au st r ia np hi lo s op he r

1]The Columbia Dictionary of Quotations is licensed from Columbia University Press. Copyright 1993, 1995 by Columbia University Press. All rights reserved


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Famous QuotationsThe whole of scienceis nothing more thana refinement of everyday thinking.

Albert Einstein

Science is allmetaphor.

Timothy Leary

Religion and artspring from the sameroot and are closekin. Economics andart are strangers.

Willa Cather

Art is theobjectification of feeling.

Suzanne K. Langer

1]The Columbia Dictionary of Quotations is licensed from Columbia University Press. Copyright 1993, 1995 by Columbia University Press. All rights reserved


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Definitions - Science1. a . The observation, identification, description,

experimental investigation, and theoretical explanationof phenomena. b . Such activities restricted to a class of

natural phenomena. c. Such activities applied to anobject of inquiry or study.2. Methodological activity, discipline, or study: I'v e got

packing a suitcase down to a science.3. An activity that appears to require study and method:

the science of purchasing.4. Knowledge, especially that gained through experience.

The American Heritage Dictionary of the English Language, Third Edition copyright 1992 by

Houghton Mifflin Company. Electronic version licensed from INSO Corporation. All rights reserved.


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Accounting as Science As a group, discuss the following questions. Useevidence from the papers we have read to supportyour answers.

Why dont we consider accounting to be a science anymore?

What benefits might we see if we treated accounting as ascience?

What might be the consequences of treating accountingas a science?

Should we go back to treating accounting as a science?Why or why not?


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Definitions - Art Human effort to imitate, supplement, alter, or counteractthe work of nature.a . The c o nsci o u s p r od u cti o n o r arra ngement of s o u n d s , c o lo r s , fo r ms , m ov ements , o r o the r e lements in a m a nne r th a t a ff ects the sense of b e au ty , s p eci f ic all y the p r od u cti o n of the b e au ti f ul in a g ra p hic o r p la stic me d iu m. b . The st u d y of these a cti vities. c. The p r od u ct of these a cti vities;h u m a n w o rk s of b e au ty c o nsi d e r e d a s a g r o u p .High quality of conception or execution, as found in

works of beauty; aesthetic value. A field or category of art, such as music, ballet, or literature.

A nonscientific branch of learning; one of the liberalarts.


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Definitions Art (continued)a . A system of principles and methods employed in theperformance of a set of activities: the art of b uilding. b .

A trade or craft that applies such a system of principlesand methods: the art of the lexicographer.a . Skill that is attained by study, practice, or observation: the art of the b aker; the b lacksmith ' s art. b .Skill arising from the exercise of intuitive faculties: S elf-criticism is an art not many are qualified to practice (J oyce Carol Oates).a . ar ts. Artful devices, stratagems, and tricks. b . Artfulcontrivance; cunning.


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Definitions Art (continued)S ynonyms: art , craft , expertise , knack , know-how , technique . The central meaning shared bythese nouns is skill in doing or performing thatis attained by study, practice, or observation:the art of expressing oneself clearly; pottery that re v eals craft and fine workmanship;

political expertise; a knack for teaching; theknow-how to sew one ' s own clothes; anoutstanding key b oard technique

1]The American Heritage Dictionary of the English Language, Third Edition copyright 1992 by

Houghton Mifflin Company. Electronic version licensed from INSO Corporation. All rights reserved.


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Accounting as Art As a group, discuss the following questions. Useevidence from the papers we have read to supportyour answers.

Why do you think that we have begun to consider accounting to be an art?

What benefits do you think we get from treatingaccounting as an art?

What do you think are the consequences of treatingaccounting as an art?

Should we continue to treat accounting as an art? Whyor why not?


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Accounting as a LanguageAccounting is thelanguage of

businessRelated readings:

ChambersLoyd Heath

Dan Thornton


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Figures of SpeechF ig ur e of s p eech - Anexpression in which wordsare used in a nonliteral way toachieve an effect beyond therange of ordinary language.simi le (sme-l) noun

A figure of speech in whichtwo essentially unlike thingsare compared, often in aphrase introduced by like or as, as in How like the winter

hath my absence been or So are you to my thoughts asfood to life (Shakespeare).

met a p h o r (mte-fr, -fer) noun1 . A figure of speech inwhich a word or phrase thatordinarily designates one

thing is used to designateanother, thus making animplicit comparison, as in asea of troubles or All theworld's a stage(Shakespeare).2. One thing conceived asrepresenting another; asymbol: The high-risegarbage repository is ametaphor for bothaccomplishment and failure(Richard Sever).

The American Heritage Dictionary of the English Language, Third Edition copyright 1992 by Houghton Mifflin Company. Electronicversion licensed from INSO Corporation. Allrights reserved.


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Accounting as Language As a group, discuss the following questions. Useevidence from the papers we have read to supportyour answers.

What is the point of the typewriter story?

Have you ever seen mistakes or mistaken ideas causedby some of the accounting metaphors that Heathdescribes?

How does Thornton answer Heaths concerns that we areconfusing the map with the territory?

Why are metaphors important?

If accounting is a language, are we using it well or poorly?


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I s Accounting an Art or a Science?

Stuhldreher, Walter F. 1973. Accounting: Art or Science? The Federal Accountant ,

Vol. 22, No. 2 (June), pp. 74-76.

No Opinion 3%

Neither Art Nor Science 3%

Both and Art and Science 22%

Science 22%Art 50%


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W here does Accounting Fit?

Where you do think accounting fits in?

Why do you think I set up the continuumlink this? Isnt science more formal thanmath?

ART SCIENCE MATHLAW


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H ow about 3 dimensions?

Science

Math

Art

SCIENCE

MATH

A

R

TACCOUNTING

?

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02 - Art vs Science