In the accounting world most of the definitions of the accounting in authorities and even official sources are based on the art view to accounting instead of science view. For instance American Institute of Certified Public Accountants in terminology bulletin no. 1 defined accounting as “art of recording, classifying, and summarizing financial transactions”. With these considerations, the accounting really is an art or a science? If the accounting is an art then what characteristics a science has that accounting lack of these.  If the accounting be a science then some definitions need to be revised. In overall view whether accounting be a science or an art, it make any differences with us. Most of distinguished people did not define what is an art or a science, or a consensus definition of these two matter is not available. In this article some of features of art and science will be explored and in the rest of it, two views toward accounting will be approached. We conclude that scientism is not a good point and what that matter is usefulness of the accounting and outcomes of it. By the way considering accounting as an art or a science is dependent on determined characteristics.