Abstract:

“Justice” is one of the most important issues that human beings focus on. The concept of justice has been studied in terms of both individual and social aspects throughout history and will be examined from now on. Income distribution has always been on the agenda throughout the history of humanity, but it has often been seen that justice cannot be established in this distribution. The disregard of the rights of the working class, which was formed by the industrial revolution in Europe, caused the social injustice in the society to become more evident and to be discussed loudly. All socio-economic problems involving the human factor can be solved by sharing reliable, accurate and transparent information. Accounting science can play an important role in the fair distribution of total gains and losses in society. Because one of the stages in the establishment of social justice is the determination of the total income that will be the subject of distribution, and the science of accounting plays an important role in this determination. Again, accounting science and knowledge have a key role in the growth of businesses and thus in increasing the national income to be distributed, with the financial consultancy and information mission offered to businesses. In this study, the role of accounting science and knowledge in the establishment of social justice is emphasized. It has been discussed in which aspects this branch of science supports the correct determination and increase of income. It has been emphasized that compliance with professional ethical rules is important both in determining the income correctly and in increasing the income that will be the subject of distribution. As a result of the study, it has been concluded that accounting science and knowledge play important and valuable roles, especially in terms of economic development, combating the informal economy, correct calculation of income/profit, public disclosure and transparency

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