Accounting from the perspective of management and quality sciences\n– voice in the discussion

Abstract

Purpose: The aim of the paper is to identify the relationship between accounting science and management sciences in the light of the formal separation of disciplines in the field of social sciences in Poland, and to indicate the consequences of this separation for the devel-opment of economic sciences, which, regardless of legal regulations, also include accounting.\nMethodology/approach: The considerations in the article are presented against the views presented in the literature by selected authors and the position of the scientific community on the research interests of the discipline of management and quality sciences. The article uses the method of critical analysis and synthesis of opinions of other authors as well as deductive reasoning.\nFindings: Accounting, as one integrated system of economic measurement – regardless of legal regulations in the field of science classification – is an integral part of organization management, which means that it should constitute a sub-discipline of management and quality sciences.\nResearch limitations/implications: Qualifying the scientific achievements of accounting researchers in Poland to the disciplines distinguished within the social sciences may have a significant impact on the results of the evaluation of science for 2017-2021.\nOriginality/value: The article proposes solutions for the classification of social science disciplines (including accounting) based on formally combining, not isolating them, which favors the development of an interdisciplinary approach to scientific research\n\n