Necessity and problems of formation of alternative paradigm of the development of accounting science

  • Authors

    • Vita Semanyuk PhD in Economics, Associate Professor, Postdoctoral Student of the Department of Audit and Analysis Ternopil National Economic University
    2017-11-21
    https://doi.org/10.14419/ijaes.v5i2.8332
  • Accounting System, Post-industrial Society, Management Accounting, Financial Accounting, Strategic Accounting, Management System, Management Requests, Information Resources.

  • The main research objective is to develop the theory of accounting for the conditions of forming post-industrial society solving research tasks, which concern the concept of accounting system of post-industrial type and the development of its main attributes. What will support the development of general theory and reveal accounting as a system of creating information resources at macro- and micro-levels. It will reflect the main principles and tasks of accounting in the light of modern development of economy, investigate the structure, elements and connections of the system, and define tasks, instruments and methods of each of subsystems of accounting.

  • References

    1. [1] Pushkar M. (2007) Metatheory accounting or what should be the theory. Kart-blansh,Ternopil,Ukraine. 359 р.

      [2] Holov S. (2007) Accounting inUkraine: analysis and prospects of its development. Tsentr uchbovoi literatury,Kyiv,Ukraine. 522 p.

      [3] Kuznetsova S. (2007) Accounting in the system of management information: Methodology and Practice.TaurianStateAgrotechnicalUniversity,Melitopol,Ukraine. 297 p.

      [4] Pylypenko A. (2011) Formation of accounting and analytical software cost management of enterprises and their associations, KhNUE,Kharkiv,Ukraine. 344 p.

      [5] Pushkar M. (2006) Creative accounting: creating information for managers. Kart-blansh,Ternopil,Ukraine. 334 p.

      [6] Ryan B. (1995) Strategic accounting for management.London: Dryden Press; 362 p.

      [7] Sokolov Ja. (1996) Theory and History of Accounting. Moskva: Audyt YUNYTY. 638p.

      [8] Kuter M. (2004) Theory of Accounting. Moskva: Finansy i statystyka. 640 p.

      [9] Palyj V. (1988) Theory of Accounting. Moskva: Finansy i statystyka. 279 p.

      [10] Semanyuk V. (2009) Forming of New Types of Accounting and Prospects of Their Development. Ternopil: The HERALD of Ternopil National Economic University, Issue 3,Ukraine. pp. 112-116 [http://library.tneu.edu.ua/images/stories/naukovi%20zhurnaly/visnyk%20tneu/2009/3-2009_v_tneu.pdf].

      [11] Anwer S. A. & Scott, D. (2013) Managerial Overconfidence and Accounting Conservatism, Journal of Accounting Research, Vol. 51 No. 1, pp.1-30.

      [12] Sven Modell, Eija Vinnari, Kari Lukka (2017) on the virtues and vices of combining theories: The case of institutional and actor-network theories in accounting research. Accounting, Organizations and Society, Volume 60, pp. 62-78. https://doi.org/10.1016/j.aos.2017.06.005.

      [13] Markus Granlund, Kari Lukka (2017)Investigating highly established research paradigms: Reviving contextuality in contingency theory based management accounting research. Critical Perspectives on Accounting, Volume 45, pp. 63-80 https://doi.org/10.1016/j.cpa.2016.11.003.

      [14] Hans Englund, Jonas Gerdin, John Burns (2017) A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation. Critical Perspectives on Accounting, Available online.

      [15] Hans Englund, Jonas Gerdin, John Burns (2017) A structuration theory perspective on the interplay between strategy and accounting: Unpacking social continuity and transformation. Critical Perspectives on Accounting, Available online.

      [16] Walker, S. P. (2016). Revisiting the roles of accounting in society. Accounting, Organizations and Society, 49, pp. 41–50.

      [17] Christian Axa, Jan Greve (2017). Adoption of management accounting innovations: Organizational culture compatibility and perceived outcomes. Management Accounting Research, 34, pp. 59–74 https://doi.org/10.1016/j.mar.2016.07.007.

      [18] Deniz Appelbaum, Alexander Kogan, Miklos Vasarhelyi, Zhaokai Yan (2017). Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems, Volume 25, , pp. 29-44 https://doi.org/10.1016/j.accinf.2017.03.003.

      [19] Trevor Hopper, Philippe Lassou, Teerooven Soobaroyen (2017) Globalisation, accounting and developing countries Critical Perspectives on Accounting, Volume 43, pp. 125-148 .https://doi.org/10.1016/j.cpa.2016.06.003.

      [20] Eve Chiapello (2017) Critical accounting research and neoliberalism. Critical Perspectives on Accounting, Volume 43, pp. 47-64. https://doi.org/10.1016/j.cpa.2016.09.002.

      [21] Vera Palea (2017) Whither accounting research? A European view. Critical Perspectives on Accounting. Volume 42, pp. 59-73 https://doi.org/10.1016/j.cpa.2016.03.002.

      [22] J. Baxter, W.F. (2003) ChuaAlternative management accounting research—whence and whither. Accounting, Organizations and Society, 28 (2–3), pp. 97-126 https://doi.org/10.1016/S0361-3682 (02)00022-3.

      [23] J. Brown, J. Dillard, T. Hopper (2015) Accounting, accountants and accountability regimes in pluralistic societies: taking multiple perspectives seriously. Accounting, Auditing & Accountability Journal, 28 (5), pp. 626-650https://doi.org/10.1108/AAAJ-03-2015-1996.

      [24] Callen J.L. (2015) A selective critical review of financial accounting research. Critical Perspectives on Accounting, 26, pp. 157-167https://doi.org/10.1016/j.cpa.2013.03.008.

      [25] Godfrey J. Hodgson A., Tarca A., Hamilton J., Holmes S. (2010) Accounting theory. (7th ed.), John Wiley & Sons, Milton,Australia.

      [26] Piketty T. (2014) Capital in the twenty-first century.HarvardUniversityPress, Harvard.

  • Downloads

  • How to Cite

    Semanyuk, V. (2017). Necessity and problems of formation of alternative paradigm of the development of accounting science. International Journal of Accounting and Economics Studies, 5(2), 169-172. https://doi.org/10.14419/ijaes.v5i2.8332