Additive and Procedural Approaches as Methods of Cognition in Scientific Accounting Research Methodology

The aim of the article is to detail the components of criteria that allows to identify and delineate additive and procedural approaches to the interpretation of accounting method. Systematized the results of a comprehensive study of the method of accounting as a component of economic methodology. Detailed common and distinctive features of scientific approaches to the interpretation of accounting method (additive and procedural). The criteria are defined allowing to identify and delineate the relevant scientific approaches. Defined the relationship and interconnectivity of elements of accounting method and designed the model of interelement connection from the perspective of scientific methods of empirical and theoretical knowledge. Revealed the main common feature of the additive and procedural approaches - the interdependence of elements of the accounting method based on their selective inappropriate or standalone application in practical activities of business entities. It is proved that in the current conditions at the base of the method of accounting should be the principle of interdependence of its elements, but a tool to adapt it to real economic developments should be intellectual capital (professional knowledge of accountants).