Czy rachunkowość jest nauką naturalną? (Artykuł dyskusyjny)

Purpose: This paper verifies the hypothesis of whether accounting theory belongs to the natural sciences. To support this hypothesis, three characteristics of natural sciences are examined in relation to accounting theory: the relationship with the fundamental laws of nature, the existence of constants, and the abstractness of categories that require the use of mathematics. Research approach: The study has two parts, theoretical and empirical. The theoretical analysis is the starting point to formulate a general model of capital and a model for measuring human capital that contains an economic constant. Statistical tools are used in empirical research. Findings: The basic theoretical result is that understanding the category of capital and the sources of its growth is possible by applying the first and second principles of thermo-dynamics. Consequently, the existence of a constant is revealed, and the way to create other theoretically justified models is opened. The theoretical accounting restrictions were abolished as a result of a deeper interpretation of the principle of dualism. This principle revealed that it is equivalent to the first principle of thermodynamics; it does not allow capital to arise from nothing. Moreover, it clearly indicates the abstract and potential na-ture of capital, which logically leads to the second principle of thermodynamics. Practical implications: Theoretically, the rationale for calculating depreciation amounts using the current balance method and the methods and formulas for determining fair com-pensation are already proven practical implications of understanding the nature of capital and discovering the existence of a fixed amount. The discovered constant is indispensable in the issues of capital, income and salaries. Originality: The thesis that accounting is a natural science is original, as are the models and calculations using a constant.