Can we make references to Catholic social teaching (CST) when expanding scientific knowledge in accounting? Research problem statement

Abstrakt

Research interests of the author focus, among others, on accounting and Catholic social teaching (CST). This paper is motivated by the wish to launch research into these areas by raising the question featuring in the title about the feasibility of interdisciplinary studies covering the above-mentioned fields of research, i.e., accounting and Catholic social teaching. The paper makes an attempt to answer the question, however, whether it needs to be stressed that it just delineates a context for a wider and in-depth discussion that can be continued. Looking at conclusions reached by the author we may agree that it is possible to make references to Catholic social teaching when expanding the body of research knowledge in accounting. The aforesaid can be substantiated by the following arguments. First, CST can be viewed not only as the Catholic Church's doctrine but also as a reflection of research activity. Second, today there is a number of research works that discuss interdisciplinary studies on CST and social sciences, including economics and law. Third, accounting is a social science but at the same time it is an applied science focused, among others, on seeking solutions that would assist humanity and, above all, economic entities in accomplishing goals and meeting requirements set forth for them, which the mankind delivers not just in the economic context but also in the con- text of the system of values approved and exercised by societies. Fourth, in the literature there are writings that touch upon accounting and its links with ethics, culture, and religion (e.g., studies on accounting and Islam). In view of the above, seeking solutions in accounting (e.g. in reporting) that would meet requirements posed by CST is not in contradiction with to-date threads in research considerations and studies.