Oluwafemi Bola AINA
The study is centered on the accounting as an art, focusing on empirical and theoretical approach. The study concentrated on articles between 2000 – 2023 periods. These articles were sourced from the library and online from databases and directories such as Google Scholar, ResearchGate, Zenodo, JSTOR, Ebsco Host and Science Direct were the main sources of literature on this study. A Library Exploratory Approach (LEA) and Thematic Analysis Research Design (TARD) by reviewing accounting theories and past literatures on the Art of Accounting and deducing correlated themes from the theories and literatures reviewed. The research findings through the thematic analysis of both empirical and theoretical studies, found that accounting is an art, since accounting is conducted in a system that is embodied in the totality of assumptions or personal judgments. It was recommended that Accounting practitioners should keep learning new accounting practice dimensions as it will horn their skills set and expose them to more art relevance of accounting practice, exposing them to why they act the way they do in practice. Also, accounting researchers are expected to use this study as a foundation for further research on the art relevance of accounting by developing new theories in support of accounting as an art and management of corporate organizations should develop policies that encompasses best practices, psychological training and ethical engagements for staff.
Keywords: Accounting, art, normative theory, positive theory, thematic approach