The science of accounting has captured a large a nd increasing amount of interest fr om both academic a nd professional stakeholders, this is because of the specificity of this science in that it requires an integrated theo r etical a nd practical blend of concepts, foundations a nd their applications, a nd because in light of the existing scientific a nd technical development, accounting must keep pace, influence a nd be affected acco r ding to the requirements of its interrelationship a nd integration with the rest of sciences a nd other fields of knowledge in the service of its goals as it is in the service of society.