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Теория Учета: Современные Проблемы И Структурно-Логическаямодель Развития

Author

Listed:
  • Svetlana Samusenko Anatol’evna

    (Siberian Federal University)

  • Светлана Самусенко Анатольевна

    (Сибирский федеральный университет)

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. Актуальность. Текущий этап развития теории бухгалтерского учета характеризуется ее методологической разобщенностью, слабой связанностью с развитием общественных наук, несоответствием вызовам современной экономики, что создает основания для отрицания научных основ теории учета. Целью работы был системный анализ работ современных авторов, посвященных проблемам развития теории и методологии бухгалтерского учета, и формирование на этой основе структурно-логической модели развития уровня его частных теоретических схем. Методы. В работе использованы такие способы научного исследования, как анализ, синтез, индукция, дедукция, сравнение, обобщение, а также системный подход. Результаты. В статье выполнен анализ и проведена систематизация современных проблем теории бухгалтерского учета. Рассмотрены особенности трансформации методологии учета как социальной и прикладной науки. Выдвинуто предложение об организации исследований в области теории учета в соответствии с концепцией организации научного знания академика В. С. Степина. Сформулирована авторская структурно-логическая модель развития концепций в теории учета как уровня частных теоретических схем. Перспективы. В дальнейшем научном обсуждении нуждаются вопросы развития представлений об отдельных видах учета как частных теоретических схемах, основанных, с одной стороны, на теории бухгалтерского учета и заимствующих суждения и постулаты из смежных областей общественных наук, с другой стороны.

Suggested Citation

  • Svetlana Samusenko Anatol’evna & Светлана Самусенко Анатольевна, 2017. "Теория Учета: Современные Проблемы И Структурно-Логическаямодель Развития," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 6, pages 20-29.
  • Handle: RePEc:scn:accntn:y:2017:i:6:p:20-29
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    References listed on IDEAS

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    1. Teemu Malmi & Markus Granlund, 2009. "In Search of Management Accounting Theory," European Accounting Review, Taylor & Francis Journals, vol. 18(3), pages 597-620.
    2. Mattessich, Richard, 1995. "Conditional-normative accounting methodology: Incorporating value judgments and means-end relations of an applied science," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 259-284, May.
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