Understanding Accounting as a Social and Institutional Practice; Possible Exist of Accounting Sciences from the Crisis

This study demonstrates the shift in accounting viewpoints in the current market conditions for organizations operating in worldwide marketplaces in a dynamic market. External factors (company scandals, financial crises, etc.) must be considered for the development of accounting as a profession. The importance of proving accounting's scientific basis is emphasised. Accounting notions regarding data networks with deep learning increasingly replacing accounting are rejected. As a result, the study aims to affirm accounting's scientific relevance and support its further growth as sociology