Abstract
Our current global era brought both accounting and accounting theories to a crossroads. Accounting is a particular social science with a complex structure. Since many disciplines are near to, and overlapping with, accounting, a number of types and forms of interdisciplinarity in accounting emerge. Along with the challenging ability to reconcile accounting theories, the evident complexity is reflected in the fragmented methodology marked by a number of various methods. Nevertheless, such differences and diversification are not benefiting the global society, and standardization is more important than ever before.