The Theory of Accounting in the Context of Modern Paradigm of Scientific Knowledge

Abstrakt

Accounting as a practical activity was being developed during millennia but the final forming of accounting science is impossible without the development of its modern theory, which is correspondent to the requirements of scientific doctrines of the 21st century. The existing theory, in many cases, is not good at all and, in general, it is the set of technical approaches of realization of double record. The results of economic investigations of the world level show the impossibility of modern accounting science to fulfill its functions because of its conservative character and it was not changed during many years. All these investigations have a direct impact on economy and show that the understanding of the basic postulates changes and the stress is made on psychological and social aspects and avoiding of material ruling.