Стратегічні облікові парадигми: критичний аналіз

Abstract

The task of the article is to analyze existing approaches to the allocation of strategic accounting paradigms. The article is based on the application of the paradigm model of T. S. Kuhn, allowing to analyze the non-accumulative development of the system of accounting scientific knowledge. The author allocates and analyses three main directions of using the T. S. Kuhn’s paradigm model of development of science in the development of accounting provision for strategic management (development of accountance in the context of paradigm changes in the system of strategic management; formation of a new paradigm based on the creation of a strategic accounting system; paradigm development of the strategic accounting system). The need to apply the concept of accounting strategic information space as part of the system of accounting scientific knowledge is substantiated. The methodological basis of the research comprised the communication theory and the concept of information space. The place of accounting strategic information space in the accounting system is defined in the context of understanding accounting as an information-communication system. On the basis of the carried out analysis of the selected approaches, the author determines the existence of common reasons for the allocation of different types of strategic accounting paradigms (creation of theoretical-methodological principles for the successful practical implementation of the concept of strategic accounting); the existence of different names of similar paradigms; vague adherence to the provisions of the paradigm concept of T. S. Kuhn; lack of substantiation for the place of the allocated strategic accounting paradigm within the system of accounting scientific knowledge.