Вербалізм облікової теорії

Abstract

Based on the deductive understanding of current publications in the area of accounting theory, it is determined that it is increasingly acquiring signs of verbalism. It is caused by an excessive enthusiasm for foreign terminology, and without a balanced application in the context of accounting, since it is based on arbitrary interpretations of foreign words, as a result of which the authors fall into a semantic trap. The author emphasizes the importance of focusing not on false verbose scholastic exercises in an attempt to pretend to be the discoverers of certain ephemeris terminologies, but on the real problems of accounting, which negatively affects the state of the domestic economy. It is noted that this happened due to the growing remoteness of accounting theory from pragmatism and the predominance of utopian ideas in it, which have nothing to do with accounting, but is only an adjustment to it in order to sell books that attract buyers by the incomprehensibility of names and ignoring the fundamentals of accounting theory. After all, even such a basic financial and economic category as capital, in many cases began to affect negative numbers, and the “tax shield of an enterprise” – depreciation is considered synonymous with its antipode – depreciation of fixed assets. And instead of at least solving the problem of the targeted use of accumulated financial resources for the simple reproduction of non-current assets, in many cases not only depreciation of fixed assets, but even the capital of the enterprise is directed to the payment of dividends. In addition, the current fashion for foreign-language terms distracts scientists from unsolved problems of methodological support of accounting, obscuring them with verbalism of ephemerality, which never end with at least some pragmatic methodological developments, but only verbose attempts to convince them of their pseudo-relevance, as a result of which the accounting theory goes astray. The possibility of solving the current paradoxes regarding the main accounting categories by using the achievements of predecessors, which are recognized by the classics of accounting theory, is substantiated.