Accounting and Accounting Science have a very interesting history reflecting many aspects of our civilization and bringing a new light in the unjustly unpopular arena. The need to standardize and communicate financial and non-financial information about a business or other enterprise to internal as well as external stakeholders has led to different conceptual and practical solutions enshrined in one of the latest publications by Radka MacGregor Pelikánová. It is illustrative and enlightening to engage with them and explore these perspectives which teach us not only about the theory and history but as well about our current setting and ourselves. After all, accontability is not only a critically important accounting aspect, but also a foundation of responsiblity and liability.
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