The Role of Scientific Paradigms in the Development of Financial Accounting

Authors

Abstract

According to T. Kuhn, paradigm is something that integrates the members of scientific community. In accounting community paradigms are formed by the contents and methodology. As a result, paradigms present six models. Studying the paradigms makes possible to discover the content of economic processes in different ways.

Keywords:

paradigm, accounting, economic affairs, legal relations, double-entry bookkeeping, single-entry bookkeeping, cameral bookkeeping

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Author Biography

Екатерина Игоревна Зуга, St. Petersburg State University, 7–9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation

аспирантка

References

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Translation of references in Russian into English

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Published

2010-03-30

How to Cite

Зуга, Е. И. (2010). The Role of Scientific Paradigms in the Development of Financial Accounting. St Petersburg University Journal of Economic Studies, (1), 143–146. Retrieved from https://economicsjournal.spbu.ru/article/view/3024

Issue

No. 1 (2010)

Section

Short Scientific Reports

License

Articles of the St Petersburg University Journal of Economic Studies are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.

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