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Anglický jazyk
Metatheory of accounting
Autor: 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... Viac o knihe
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O knihe
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.
- Vydavateľstvo: Our Knowledge Publishing
- Rok vydania: 2021
- Formát: Paperback
- Rozmer: 220 x 150 mm
- Jazyk: Anglický jazyk
- ISBN: 9786203190816
