All disciplines of social sciences, including accounting, can be analyzed according to assumptions related to the nature of science and based on a view based on objective or subjective judgment.

In this research, the issue of objectivity and objectivism explores the texts in this field by exploring the views of thinkers.

In terms of method, this research reviews and evaluates the researches that have been done in the past.

The results of the present study confirm that the analysis of objectivity brings with it a good understanding of the subjective and objective dimensions of accounting.

Some accounting theorists have sought to answer this challenge by applying the perspectives of philosophy.

In this article, using the perspective of representation, objectivism in accounting based on philosophical beliefs is presented.