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International Accounting
 

Locating accounting contours and coordinates on the map of science: Expertise of pioneering theoreticians in accounting

Vol. 21, Iss. 5, MAY 2018

PDF  Article PDF Version

Received: 14 March 2018

Received in revised form: 2 April 2018

Accepted: 30 April 2018

Available online: 15 May 2018

Subject Heading: THEORY OF ACCOUNTING

JEL Classification: M40, M41

Pages: 561–584

https://doi.org/10.24891/ia.21.5.561

Baranov P.P. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation
bpavel1974@yandex.ru

https://orcid.org/0000-0001-6493-4898

Shaposhnikov A.A. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation
shaposhnikov.alexandr@mail.ru

ORCID id: not available

Importance The article studies the cross-disciplinary ties of accounting that determine the structure and contents of its scientific core.
Objectives The research substantiates the existing areas for accountancy development that relies upon a retrospective analysis of the way scientific views on the nature of accounting transformed from the 19th to 20th centuries. We also make a comparative evaluation of issues of bookkeeping that were on the agenda in certain period of the contemporary history.
Methods The methodological framework is based on key principles of science studies as a discipline of the philosophy of science, and methods for performing a contextual and hermeneutic analysis of verbal information. We conduct the analysis by reviewing the most prominent proceedings of pioneering theoreticians in accounting retrospectively.
Results The research provides the rationale for developing the socio-humanist aspects of the accounting theory that would address behavioral and professional facets of relations. Furthermore, the article presents evidence of the social conveyance process so as to disseminate the accounting knowledge in the 15th to the 17th centuries.
Conclusions and Relevance As the scholarly community denies and neglects socio-humanist aspects, which are organically immanent in accounting, it seriously prevents addressing an array of issues. The findings give new opportunities to develop social and behavioral aspects of the accounting theory.

Keywords: accounting theory, descriptive theory, explanatory theory, scientific rationale, cross-disciplinary ties, humanities, sociology

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