International Accounting
 

A metatheory of accounting

Vol. 21, Iss. 11, NOVEMBER 2018

Received: 18 September 2018

Received in revised form: 27 September 2018

Accepted: 1 October 2018

Available online: 16 November 2018

Subject Heading: THEORY OF ACCOUNTING

JEL Classification: B40, B41, M40, M41, М49

Pages: 1236–1252

https://doi.org/10.24891/ia.21.11.1236

Kolchugin S.V. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation
s.kolchugin@rambler.ru

https://orcid.org/0000-0001-9575-1920

Subject This article deals with the procedure issues of formation of the balance sheet in Chapter 34 of the Summa de arithmetica, geometria. Proportioni et proportionalita (The Treatise on Accounts and Records) by Luca Pacioli. The article also discusses the existence of logical paradoxes in accounting, which hinder the creation of a consistent accounting theory and cause the need for metatheoretical studies.
Objectives The article intends to justify the structure of the metatheory of accounting as a formal-axiomatic theory.
Methods For the study, I used the axiomatic method, deduction and complete induction principles, comparison, and logical extension.
Results The article shows that in the structure of modern accounting, there is at least one logical paradox, namely the Balance Account, which is essential for the theory and methodology of accounting. Logical paradoxes in any discipline do not allow creating a valuable and consistent theory, though they do not influence the practice of this discipline.
Conclusions The metatheory of accounting should be based on the model of metamathematics, as a formal-axiomatic theory, which has its own system of axioms, rules of inference, formal language, and the rules of formal language use.

Keywords: accounting, methodology, theory, history, metatheory of accounting, structure of metatheory

References:

  1. Pacioli L. Traktat o schetakh i zapisyakh [Tractatus de computis et scripturis]. Moscow, Finansy i Statistika; Krasnodar, Prosveshchenie-Yug Publ., 2009, 308 p.
  2. Tsygankov K.Yu. Ocherki teorii i istorii buhgalterskogo ucheta [Essays on the theory and history of accounting]. Moscow, Magistr Publ., 2007, 462 p.
  3. Keil K.P. O nekotorykh drevneishikh obrabotkakh traktata Luki Pachiolo po bukhgalterii: Ocherk k istorii bukhgalterii [On some of the oldest treatments of the Treatise by Luca Pacioli in accounting: Essay to the History of accounting]. Mogilev Governorate, Gub. tip. Publ., 1910, 180 p.
  4. Bauer O.O. Memuary k istorii bukhgalterii i pamyatniki svyashchennoi stariny [Memoirs to the History of accounting and the monuments of sacred antiquity]. Moscow, T-vo Pechatnya S.P. Yakovleva Publ., 1911, 339 p.
  5. Hawkins J. Klyuch kommertsii, ili torgovli: To est' nauka bukhgalteriya, iz"yavlyayushchaya soderzhanie knig, i proizvozhdenie shchetov kupecheskikh [The key of commerce, or trade: That is the Science of Accounting, which expresses the content of books, and the creation of merchant accounts]. St. Petersburg, Work and Labor of Printer and Bookseller Ch.F. Kleen at the Imperial Artillery and Engineering Gentry Cadet Corps, 1783, 250 p.
  6. Koshkin I.A. Postroenie bukhgalterskogo balansa: (Teoriya balansa) [Constructing a balance sheet (The balance theory)]. Leningrad, 1940, 120 p.
  7. Vol'f A.M. [Fixtures and the balance sheet]. Schetovodstvo = Bookkeeping, 1891, no. 7, pp. 102–107. (In Russ.)
  8. Kiparisov N.A. Kratkii kurs osnov sovetskogo balansovogo ucheta [A short course of the fundamentals of the Soviet balance record]. Moscow, VSEKKZO Publ., 1937, 120 p.
  9. Russel B. Vvedenie v matematicheskuyu filosofiyu. Izbrannye raboty [Introduction to Mathematical Philosophy. Selected works]. Novosibirsk, Sibirskoe univ. izdatel'stvo Publ., 2007, 264 p.
  10. Smirnova E.D. [About what speak paradoxes: Their role in cognitive activity]. Voprosy Filosofii, 2010, no. 6, pp. 55–66. (In Russ.)
  11. Sokolov Ya.V. Ocherki po istorii bukhgalterskogo ucheta [Essays on the History of accounting]. Moscow, Finansy i statistika Publ., 1991, 400 p.
  12. Kuter M.I., Kuznetsov Al.V. [Opening and closing of accounts: historical aspects of the procedure]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2011, vol. 14, iss. 16, pp. 60–67. URL: Link (In Russ.)
  13. Hilbert D., Bernays P. Osnovaniya matematiki: logicheskie ischisleniya i formalizatsiya arifmetiki [Grundlagen der Mathematik. Vol. 1]. Moscow, Nauka Publ., 1982, 556 p.
  14. Hilbert D., Bernays P. Osnovaniya matematiki: Teoriya dokazatel'stv [Grundlagen der Mathematik. Vol. 2]. Moscow, Nauka Publ., 1982, 652 p.
  15. Hilbert D., Ackermann W. Osnovy teoreticheskoi logiki [Grundzuge der theoretischen Logik]. Moscow, Gosudarstvennoe izdatel'stvo Inostrannoi literatury Publ., 1947, 304 p.
  16. Christenson C. The Methodology of Positive Accounting. The Accounting Review, 1983, vol. 58, no. 1, pp. 1–22. Stable URL: Link
  17. Watts Ross L., Zimmerman Jerold L. Towards a Positive Theory of the Determination of Accounting Standards. The Accounting Review, 1978, vol. 53, no. 1, pp. 112–134. Available at SSRN: Link
  18. Rashitov R.S., Mishin K.F., Bochkov N.N. Mashinnaya obrabotka uchetno-statisticheskoi informatsii [Machine processing of accounting and statistical information]. Leningrad, Leningrad State University Publ., 1979, 208 p.

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 21, Iss. 12
December 2018

Archive