IDEAS home Printed from https://ideas.repec.org/a/fru/finjrn/190109p101-109.html
   My bibliography  Save this article

The Use of Paradigm Concepts in Russian Accounting Science

Author

Listed:
  • Dmitry B. Krylov

    (Saint Petersburg State University of Economics, Saint Petersburg 191023, Russia)

Abstract

The article investigates the influence of the T. Kuhn’s theory of scientific revolutions on the development of accounting science in the USSR and in the Russian Federation. The author analyzes the usage of the T. Kuhn’s term “paradigm” in the USSR and in Russia and considers its application for periodization of the accounting development history. The analysis determines that during the period from the 1980s to the present the term “paradigm” has been constantly used in accounting science. In general, there are two main areas to use this term. Firstly, the selection of 3–4 basic paradigms in the development history of world accounting science, that has become classic in Russia, and their further detailed definition with the purpose of describing and forecasting the ways of accounting science development. Secondly, the identification of new “potential” paradigms, which will become the basis of “normal” science in the near future. The consideration of accounting as an indivisible science that does not have separate scientific directions with its own paradigms and the non-recognition of pre-paradigm periods in the accounting science development are typical for the Russian scientists.

Suggested Citation

  • Dmitry B. Krylov, 2019. "The Use of Paradigm Concepts in Russian Accounting Science," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 101-109, February.
    • Handle: RePEc:fru:finjrn:190109:p:101-109
    DOI: 10.31107/2075-1990-2019-1-101-109
    as

    Download full text from publisher

    File URL: http://www.nifi.ru/images/FILES/Journal/Archive/2019/1/statii/fm_2019_1_09.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.31107/2075-1990-2019-1-101-109?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    accounting; paradigm; scientific revolution; history of economic thought;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • B00 - Schools of Economic Thought and Methodology - - General - - - History of Economic Thought, Methodology, and Heterodox Approaches

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fru:finjrn:190109:p:101-109. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gennady Ageev (email available below). General contact details of provider: https://edirc.repec.org/data/frigvru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.