Standard or norm for accounting

I’m not a controller, I’m IT guy, so bare with me. Is there anyone that can tell me if ERPNext was built following any international accounting norm or standard? If so, could you please tell me which one was used. The reason I’m asking is because when opening a journal entry, the system “tells” me that a particular account cannot be classified that way and suggests me what adjust to make, which is good, but I have seen a couple of moves that my accounting team did to “trick” the system, so I want some evidence to support that fact that we should be following an standard. Thank you.

I can’t answer your question about the accounting standard, but can you explain what you mean by ‘tricks’ and some of the issues you’re facing?

They could be bugs.