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International Accounting
 

Refinement of the concept of methodology

Vol. 19, Iss. 16, AUGUST 2016

PDF  Article PDF Version

Received: 5 May 2015

Accepted: 16 June 2015

Available online: 30 August 2016

Subject Heading: SCHOLAR DISPUTE

JEL Classification: 

Pages: 41-60

Manushin D.V. Institute of Economics, Management and Law, Kazan, Republic of Tatarstan, Russian Federation
predmet22@mail.ru

Importance At present, the scientific community uses a large variety of unique approaches to the understanding of the term of methodology. However, even those who interpret the category in a similar way, apply different practical approaches.
Objectives My purpose is to summarize and assess the positions of scientists studying the methodology definition, and to justify the concept from a theoretical and practical standpoint.
Methods The study applies the abstract and logical method.
Results The review of different standpoints on the methodology concept revealed three approaches to consider a methodology: in the extremely narrow sense, in the excessively broad sense, and using an excessively vague and incorrect wording. The study clarifies the concept of methodology, discloses interrelations of methodology and techniques, and analyzes the ways of using methodologies in practice. I propose a universal scheme and demonstrate it through applying the financial analysis methodology of enterprise.
Conclusions The clarified term will provide for a better understanding of the process of emergence, development and improvement of the concept, and more accurate practical application. The proposed methodology of financial analysis of the enterprise will change the perception of relevant specialists, and help them build their own methodologies in any theoretical or practical sphere.

Keywords: methodology, technique, model, testing

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