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Ontology of Accounting Theory Multi-Variance

Author

Listed:
  • Serhiy Bardash

    (Kyiv Cooperative Institute of Business and Law, Kyiv, Ukraine)

Abstract

The present article is concerned with verification of the statement about multi-variance of the accounting theory. It addresses current view of the scientists on development of accounting as the branch of scientific knowledge on the back of change in paradigms and emergence of new theories. It determines the essence and content of accounting, analyses approaches to accounting theory construction and its types. The article also discloses correlation between the accounting paradigm and accounting theory and identifies preconditions of emergence and requirements to new accounting theory. It is found that the existing accounting scientific knowledge is grounded on digraphic accounting paradigm and its certain concepts, which significantly deepen the unified accounting theory. It is concluded that any new accounting theory should have sufficient differences in its elements, i.e. have theoretical laws, empirical dependence not previously found and observation data.

Suggested Citation

  • Serhiy Bardash, 2016. "Ontology of Accounting Theory Multi-Variance," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 8-15, December.
    • Handle: RePEc:iaf:journl:y:2016:i:4:p:8-15
    as

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    References listed on IDEAS

    as
    1. Sterling, Rr, 1967. "Statement Of Basic Accounting Theory - Review Article," Journal of Accounting Research, Wiley Blackwell, vol. 5(1), pages 95-112.
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    More about this item

    Keywords

    theory; paradigm; concept; theory of accounting; accounting digraphic paradigm;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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