Sergey Legenchuk

Metatheory of accounting Sergey Legenchuk

The monograph offers the author's approach to the construction of an accounting metatheory. An understanding of accounting metatheory as a postpositivist concept of the dynamics of scientific knowledge is proposed. The analysis of the use of T. Kuhn's paradigm concept as an accounting meta-theory by constructing a classification of accounting paradigms, analyzing the existing criticism of the allocation of accounting paradigms, and testing the possibility of using the accounting paradigm as an accounting meta-theory was carried out. The most typical approaches to the allocation of accounting paradigms by scientists of the post-Soviet space were considered and analyzed. The approach to the construction of accounting meta-theory on the basis of the concept of research programs of accounting is proposed. The author reveals the relationship of accounting scientific theories as part of a dual research program, develops an accounting metamodel and proposes its interpretation.