Genesis of the development of accounting paradigms: a scientific analysis
DOI:
https://doi.org/10.35774/visnyk2024.02.116Keywords:
new accounting paradigm, bioenergy assets, accounting as a science, multiparadigmality of accounting, accounting paradigmAbstract
Introduction.The transformation of economic processes under the influence of globalization significantly impacts the evolution of accounting science, including its theoretical, fundamental, and methodological aspects. Analyzing historical paradigms and periods of change in the field of accounting enables the identification of factors that prompt a reconsideration of conceptual foundations. Comparing scientific approaches to the formation of the accounting scientific paradigm in the light of global economic thought allows for the synthesis of diverse perspectives of scholars and the establishment of correspondence between existing theoretical norms and contemporary challenges.
The aim of the study.The aim of this article is to analyze scientific approaches to the formation of accounting paradigms and determine their advantages for accounting science.
Methods.The methodological foundation of the research is the dialectical method of cognition using a systems approach. Induction and analysis facilitated the examination of a substantial body of literature dedicated to the development of accounting paradigms. Grouping, synthesis, and analogy were employed to classify the proposed approaches to forming accounting paradigms. Generalization contributed to the formulation of conclusions about the coexistence of several accounting paradigms and the achievement of a synergistic effect from their integration.
The results.The study analyzed scientific works concerning the formation of accounting paradigms. The examined approaches were classified into six groups: the information technology paradigm, the global accounting paradigm, the institutional paradigm, the strategic accounting paradigm, the information paradigm, and the natural paradigm. The impact of each group on accounting science was identified as follows: information technology paradigm - the technology for collecting and processing information influences the transformation of scientific methods; global accounting paradigm - accounting is viewed as an institution within the macroeconomic environment, addressing social and political issues; institutional paradigm - positioning accounting as a tool for solving global problems; strategic accounting paradigm - the epistemology of accounting as a predictive science; information paradigm - information is considered the cause, content, and result of accounting science; natural paradigm - implementation of sustainable development goals and physiocratic ideas. Based on the premise that accounting is a multi-paradigm science, it is concluded that the combination of several paradigms and the achievement of a synergistic effect from their integration is possible.
Prospects for further research. Future scientific inquiries will focus on developing the architecture of a modern accounting paradigm that combines the advantages of existing approaches.
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