CONCEPT OF JUSTICE AS AN AXIOM OF ACCOUNTING SCIENCE

Accounting is regarded as a science by most scientists because of its accumulation of remarkable experience gained from the past and its continuity reaching to the present. Such as in the other branches of science, it is inevitable that there is a notion or notions being the basis of accounting science. The concept that corresponds to this starting point in the scientific world is expressed as axiom. When accounting literature is examined, it is possible to meet with many axioms. An intellectual analysis on the axiomatic structure of the accounting will be carried out in this study based on the assumption that the basic axiom of accounting science is justice. The notion of justice, which is the subject of analysis, is not just the axiom of accounting science but the axiom of many disciplines will constitute the main point of analysis. Therefore, when the concept of justice is analyzed, it will be tried to emphasize the importance of the concept of justice, which is supposed to be the axiom of accounting science, based on branches of fundamental science and the axiomatic structure of these branches of science