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The Use of Paradigm Concepts in Russian Accounting Science

Dmitry B. Krylov ()
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Dmitry B. Krylov: Saint Petersburg State University of Economics, Saint Petersburg 191023, Russia

Finansovyj žhurnal — Financial Journal, 2019, issue 1, 101-109

Abstract: The article investigates the influence of the T. Kuhn’s theory of scientific revolutions on the development of accounting science in the USSR and in the Russian Federation. The author analyzes the usage of the T. Kuhn’s term “paradigm” in the USSR and in Russia and considers its application for periodization of the accounting development history. The analysis determines that during the period from the 1980s to the present the term “paradigm” has been constantly used in accounting science. In general, there are two main areas to use this term. Firstly, the selection of 3–4 basic paradigms in the development history of world accounting science, that has become classic in Russia, and their further detailed definition with the purpose of describing and forecasting the ways of accounting science development. Secondly, the identification of new “potential” paradigms, which will become the basis of “normal” science in the near future. The consideration of accounting as an indivisible science that does not have separate scientific directions with its own paradigms and the non-recognition of pre-paradigm periods in the accounting science development are typical for the Russian scientists.

Keywords: accounting; paradigm; scientific revolution; history of economic thought (search for similar items in EconPapers)
JEL-codes: M41 B00 (search for similar items in EconPapers)
Date: 2019
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DOI: 10.31107/2075-1990-2019-1-101-109

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