 Scientific Interpretation of the Accounting Methodology in the Works of the Coryphaeans of AccountingNataliya Kantsedal ()
Oblik i finansi, 2018, issue 2, 16-23 Abstract: Understanding of the concept of 'methodology of science' in combination with the practical use of methodical methods of scientific research is one of the most effective tools for searching for new ideas and solutions to current scientific problems. The purpose of the article is to investigate the genesis of scientific thought regarding the interpretation of the concept of 'methodology of accounting' and to identify the main indicators that cause its changes and determine the corresponding vectors of scientific research on improving the methodology of domestic accounting science and practice. The scientific approaches to the interpretation of the concept of 'accounting methodology' were systematized and on this basis it was established that the main provisions of accounting methodology are formed and modified within the subject, method, objects and functions of accounting. It was proved that the new requirements and conditions for the existence of public formations of the relevant period are indicators of changes in the accounting methodology. They necessitate a deeper understanding of the facts of economic life and the urgent application of improved or previously unknown methods of their accounting. Globalization processes, institutional changes and other social transformations lead to the appearance of fundamentally new accounting objects, or the acquisition by existing objects of new forms and properties that require identification, assessment and reflection in accounting and information systems. In particular, in modern conditions, the need to search for new methodological solutions for the classification, assessment and accounting of intellectual capital objects, objects of natural resource potential, objects of synthetic biology, objects of virtual economy is growing. It was substantiated that the accounting methodology is a dynamic concept, and its composition content cannot be considered in isolation. It is the component of methodology of economic science. The operating environment of accounting methodology interacts and integrates with economic theory, institutional theory, economic analysis, ecological and behavioral economics. The study of changes in accounting methodology should be carried out comprehensively and constantly with the aim of ensuring the interrelation of the system of scientific knowledge with the systems of professional activity. For this reason, the algorithm for scientific search has been formulated in order to solving methodological accounting problems. This algorithm has an applied value for an active audience and is oriented toward building an effective model of national accounting systems. Keywords: accounting methodology; subject of accounting; accounting objects; accounting functions; accounting method; methodology of scientific research in accounting (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2018:i:2:p:16-23 Access Statistics for this article Oblik i finansi is currently edited by Valeriy Zhuk More articles in Oblik i finansi from Institute of Accounting and Finance Contact information at EDIRC. |
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