"Accounting is a socially constructed reality."

Too much working with numbers makes mr forget that accounting is essentially a social study. Many of the theory and framework of accounting, or auditing, or such, is not only based on number, but also on human behavior. That's how we get the internal control model, accounting system, and accounting standard. It all begins with the urgency coming from human interaction, particularly in economy.

So I guess, even though we work a lot with numbers, we should not forget about the social aspect and human behavior, right? :)