Accounting as an academic Discipline at the University

Accounting constantly changing features, events and factors affecting it, has beenconsidered academics, researchers and accounting community long. Accountingworld in the last years of the century that take many names, is in the process of rapidtransformation. Its environment in the past three decades has been wide changes andincreasing trend of changes is in progress. Following these changes, compassionateand sometimes enmity criticism about nature of accounting has been entered. The aimof this paper is reviewing the position and nature of accounting in present age. Thus,we review periods, interpretations and images taken from the Accounting and answertwo questions being raised about the accounting as science and treat it as an academicdiscipline. Although, accounting is still in his teens and is away from sciences and otheracademic disciplines, in particular, the natural sciences, but given the dazzling growthin training and profession, it can place in the realm of social sciences and describe asanalytical and academic discipline.