Identification of differences in accounting as a branch of scientific knowledge and practice: the basis of transformatinal shifts

Abstract

The purpose of the article is to prove the existence of essential differences between the elements of the accounting system as a science and practice and determine the elements of accounting theory to state the emergence of new theories and identify the development of accounting as a branch of scientific knowledge. Research methods. In the process of the study, methods inherent in modern philosophy of science were used: a dialectical approach (to reveal the essence of accounting as a branch of knowledge and practical activity) in combination with historiographic (in the study of the system of scientific knowledge in scientific circles on the variability of accounting theories) and comparative analytical methods (to determine the elements of the accounting system in scientific, theoretical and practical aspects, to build an integrated system, as well as to disclose the relationships between individual elements and its subsystems). Research results. The expediency of identifying the elements of the accounting system as scientific knowledge, as well as the elements of the accounting system as a type of practical activity has been substantiated and their essence has been clarified. It has been proved that the accounting theory can be recognized as new if there is an actual, and not an imaginary change in information requests, which will predetermine the emergence of new or new accounting concepts, as a result of which the accounting theory will be transformed. Scientific novelty. The theoretical provisions on the assessment of the general genesis of accounting as a system of scientific knowledge were further developed. The direction and argumentation of the controversy regarding its inevitable transformation gives grounds to assert that accounting science, like other accounting and analytical sciences, can have two or more theories. The fundamental foundations have been laid regarding the addition of an integrated accounting object, provides for further clarification of its purpose, the allocation of new tasks, principles, methods and techniques of accounting. Practical significance. The practical significance lies in determining the development trajectory of accounting as a branch of scientific knowledge and further using the system of new scientific knowledge to solve the problems of accounting practice. Figs.: 1. Refs.: 19.