Учёт. Анализ. Аудит (Jan 2019)
Теория учета: современные проблемы и структурно-логическаямодель развития
Abstract
Introduction, Purpose. The current stage of development in accounting is characterized by the methodological fragmentation of accounting theory, poor link between accounting theory and the development of social sciences, inability of accounting to cope with challenges of modern economy. These may be a reason for denial of scientific foundations of accounting theory. The purpose of the article is to provide a systematic analysis of the contemporary academic papers devoted to the problems of the development of accounting theory and methodology of accounting in order to formulate a structural-logical model for the development of a level of particular theoretical schemes of accounting. Methods. In the study the author applied the following research methods: analysis, synthesis, induction, deduction, comparison, generalization, and a systems approach. Results. The article provides the results of analysis and systemization of modern problems in accounting theory. The author considers the transformation peculiarities of methodology of accounting as a social and applied science, makes a proposal about how to organize research in the field of accounting theory in accordance with the Academician V. Stepin concept of scientific knowledge organization and formulates a structural-logical model of development of accounting theory concepts as a level of particular theoretical schemes. Discussions. There is a need for a further scientific discussion of ideas about the types of accounting as particular theoretical schemes based, on the one hand, on accounting theory, and on judgments and postulates taken from related fields of social sciences, on the other hand.
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