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МЕТАТЕОРІЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ: СУТНІСТЬ ТА ШЛЯХИ ПОБУДОВИ // Accounting metatheory: essence and ways of formation

Author

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  • Легенчук, Сергій Федорович

    (Житомирський державний технологічний університет)

Abstract

The category of “metatheory” has been researched. The essence of accounting metatheory has been disclosed. It has been suggested to work out the accounting metatheory on the basis of I. Lakatosa’s conception of research and development programs and interpretation of the accounting metatheory based on it. Досліджено категорію “метатеорія”. Розкрито сутність метатеорії бухгалтерського обліку. Запропоновано розробку метатеорії обліку на основі концепції науково дослідних програм І. Лакатоса та інтерпретацію метамоделі бухгалтерського обліку на її основі.

Suggested Citation

  • Легенчук, Сергій Федорович, 2010. "МЕТАТЕОРІЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ: СУТНІСТЬ ТА ШЛЯХИ ПОБУДОВИ // Accounting metatheory: essence and ways of formation," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 16(1).
    • Handle: RePEc:scn:000pbo:51447
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