Axiomatization of accounting sciences. A review of ibero-american literature

Abstract

The axiomatization of accounting sciences is a vitally important task to achieve interoperability between the various international accounting systems. The research approach was qualitative with a phenomenological design with a descriptive scope. The documentary analysis of scientific articles related to the study problem was used. As for the axioms and accounting sciences, it is only observed in strategic accounting and not in analytical accounting. However, accounting sciences deepen the analysis of both trends. And the most important trend is in analytics since there is a high demand for knowledge to do accounting projects or designs.