Accounting is defined as "the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and

events which are, in part at least, of financial character, and interpreting the results thereof." Accounting has no borders. Its theoretical limits, scientific and practical are endless in terms of both coverage economic phenomena and as how they are collated, processed and presented, so that, about it you can never pretend that you know everything. A careful analysis of the nature of accounting proves that it could be framed as art, technology, science and language. In the absence of strong argumentation for each of the four categories, we just have to say that accounting is a tehno-science. The purpose of this paper is to show that the accounting besides being a science that deals with measurement, evaluation, knowledge, management and control of assets, liabilities and equity, as well as results from the work of individuals and Legal, is an art, too.