Importance Accounting principles underlie the science of accounting. Foreign and Russian scholars are especially interested in the origination, evolution and improvement of accounting principles since the subject is not sufficiently explored in terms of cause-and-effect relationships. Objectives The article represents my comprehensive research into the formation of accounting principles throughout centuries. I trace historical and modern patterns in setting up accounting principles and conceptual framework. Methods This research relies upon methods of comparative analysis of the existing scientific and theoretical findings, methods of logic and expert analysis. Results Having studied organizational principles of accounting, I found a biased approach of authors to their formation, and considerable effect of segregation of duties, specialization and cooperation, and S&T progress in particular. Considering the subject retrospectively, I determine terminological distinctions, cohesion and priority of concepts. Conclusions and Relevance I conclude that organizational principles of accounting are being constantly updated and refined as scientific and technological developments is at an active pace. As for negative aspects, accounting principles are treated like methodological techniques, thus denying the existence of organizational principles of accounting as they are. Many historical principles of accounting induced today’s principles requiring accountants to be reasonable and unambiguous. Behaviorist, psychological and information paradigms of accounting directly relate to organizational principles of accounting. The findings may be used to prepare scientific and educational editions on accounting theory from perspectives of fundamentals and terminological distinctions.
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