The Journal of Accounting and Management, Vol 2, No 2 (2012)

Abstract

Almost any area that wants to be called a science cannot take action to demonstrate the truths of the reality that it governs and manages without resorting to modelling, to mathematical model and hence to figures. Thus, figures become vectors of transparency and a message about and with relation to the scientific nature of the studied realities; they, the figures, manage to translate into practice, actually to translate behaviours, situations and moments taken, gone through and lived in the evolutionary course, why not calling it that way, science of the surrounding reality.