Analysis of theories, concepts and paradigms of accounting and reporting

Abstract

The study of issues related to theories, concepts and paradigms is certainly important for both science and practice in absolutely any field. In the previous article, we analyzed the fundamental questions in the field of theories, concepts and paradigms of accounting and reporting. In this article, we continue our research in this area. We used the following research methods: analysis and synthesis, comparison, grouping method, analogy method, logical approach, historical approach, systematic approach. As a result of the research, this article, in particular, gives its own definition of the theory, presents the author’s view on the correlation of theories, concepts and paradigms, including accounting and reporting, analyzes the theories, concepts and paradigms of accounting and reporting, described by modern Russian and foreign scientists, present author’s vision of the reasons for the existing significant discrepancies on these issues in various sources. In future works, we will continue research in this area. The results of this article will be useful to a wide range of readers interested in various problems of modern Russian and international accounting and reporting, and can also be used in the educational process of higher educational institutions.