METHODOLOGIES IN ECONOMICS AND ACCOUNTING: RELATIONS

Abstract

The purpose of this paper is to show the relations between the methodologies in Economics and Accounting as sciences. To do this, the author explores the connection between the scientific knowledge and the methods to reach it, that are proposed from the natural and the social sciences. While searching for these relations and connections, the author addresses the topic on economics as a science and the future research in this area. He sets focus on the approach to business economics and the art of the entrepreneur, recognizing the company and the entrepreneur as a key productive factor for the research development in this discipline. Finally, the author addresses accounting as a science and the future of its research, highlighting the impact that exponential advances, as a result of new technologies, will have on the strategic management of companies and organizations. In this conceptual model, big data, artificial intelligence, the internet of things, active manufacturing and quantum computing will play a fundamental role in behavioral theories, which will translate into means and knowledge for effective decision-making and evolutionary transformation with disruption that ensures sustainability.