Subject The subject of research is the criticism of the scientific basis of accounting, which gained a particular impetus after the occurrence of the phenomenon of creative accounting and its dissemination in modern economic systems. Objectives The aim of the study is to demonstrate the accounting scientific soundness reasoning through the use of scientific approaches to scientific and practical qualification of the debatable and controversial category of creative accounting. Methods The research methodology is based on the principle of determinism, and it shows the necessity of the concept of True and Fair View conditioned by philosophic concepts of perception of reality by a person and relaying the results of this perception of others. Results The article proves the possibility and necessity of the use of philosophy and methodology of science to solve the problems of formation of the disciplinary structure of accounting as a field of scientific knowledge. Conclusions The emergence of phenomena of accounting practice in the modern economy is the inevitable attribute of its transformation, formation, manifestation, and aggravation of its contradictions. Complete critical assessment of new developments in accounting practice, new theoretical and methodological designs in accounting theory is impossible without the aid of the philosophy and methodology of science, as well as research and development of the accounting theory relationships with other sciences.
Kuhn Th.S. The Structure of Scientific Revolutions. Chicago, University of Chicago Press, 1962, 172 p.
Kovalev V.V. [Whether accounting is Science: a retrospective analysis of views and trends]. Vestnik SPbGU = Bulletin of St. Petersburg State University. Ser. 5 Economics, 2013, no. 2, pp. 90–112. (In Russ.)
Belova E.L. [Crisis of the theory of accounting: solutions]. Sovremennyi bukhgalterskii uchet = Modern Accounting, 2009, no. 10. (In Russ.)
Rozov M.A. [To creation of a model of science]. Filosofiya nauki = Philosophy of Sciences, 2004, iss. 10, pp. 49–68. (In Russ.)
Sokolova N.A. [Creative accounting: causes and consequences]. Finansy i biznes = Finance and Business, 2012, no. 3, pp. 143–151. (In Russ.)
Copeland R.M. Income Smoothing. Journal of Accounting Research, 1968, VVI, Supplement, pp. 101–116.
Griffiths I. Creative Accounting: How to Make Your Profits What You Want Them to Be. London, Sidgwick & Jackson, 1986, 190 p.
Amat O., Oliveras E. Ethics and Creative Accounting: Some empirical evidence on accounting for intangibles in Spain. UPF Economics and Business Working Paper, (732), 2003, 21 p. Available at: Link.
Amat O., Blake J., Oliveras E. The Struggle Against Creative Accounting: Is 'True and Fair View' part of the problem or part of the solution? UPF Economics Working Paper, (363), 1999, 30 p. Available at: Link.
Amat O., Blake J., Dowds J. The Ethics of Creative Accounting. Economics Working Paper, 1999, 17 p. Available at: Link.
Shaposhnikov A.A., Ustinova Ya.I. [The entropy of accounting system: concept, description, analysis]. Sibirskaya finansovaya shkola = Siberian Financial School, 2009, no. 6, pp. 75–78. (In Russ.)
Shaposhnikov A.A., Ustinova Ya.I. [Can we trust accounting reports?]. EKO = ECO, 2010, no. 7, pp. 148–159. (In Russ.)
Shaposhnikov A.A., Ustinova Ya.I. [The entropy of accounting system: an auditor's view]. Auditorskie vedomosti = Audit Journal, 2010, no. 3, pp. 3–7. (In Russ.)
Ustinova Ya.I. [The concept of True and Fair View on accounting information: theory and practice in Russia]. Audit i finansovyi analiz = Audit and Financial Analysis, 2010, no. 1, pp. 32–40. (In Russ.)
Ustinova Ya.I. [Creative accounting: the main features of development in the Russian Federation]. Formirovanie bukhgalterskogo suzhdeniya v postkrizisnom ekonomicheskom prostranstve: Materialy IV Mezhregional'noi nauchno-prakticheskoi konferentsii prepodavatelei vuzov, uchenykh, spetsialistov i aspirantov [Proc. 4th Interregional Sci. Conf. Formation of Accounting Judgment in post-Crisis Economic Space]. Novosibirsk, NSUEM Publ., 2011, pp. 297–304.
Ustinova Ya.I., Shaposhnikov A.A. [Creative accounting: creative approach or outright fraud?] EKO = ECO, 2011, no. 11, pp. 174–181. (In Russ.)
Shaposhnikov A.A., Ustinova Ya.I. [Reliability of accounting records: five stories on a given topic]. Perspektivy razvitiya teorii i praktiki bukhgalterskogo ucheta v innovatsionnoi ekonomike: sb. nauch. tr. po mat-lam mezhdunar. nauch.-prakt. konferentsii [Proc. Sci. Conf. Prospects for Development of the Theory and Practice of Accounting in Innovative Economy]. Novosibirsk, NSUEM Publ., 2013, pp. 486–494.
Palii V.F. Teoriya bukhgalterskogo ucheta: sovremennye problemy [The theory of accounting: modern problems]. Moscow, Bukhgalterskii uchet Publ., 2007, 86 p.
Ali Shah S.Z., Butt S., Bin Tariq Y. Use or Abuse of Creative Accounting Techniques. International Journal of Trade, Economics and Finance, December 2011, vol. 2, no. 6, pp. 531–536.
Mulford Ch., Comiskey E. The Financial Numbers Game: Identifying Creative Accounting Practices. New York, John Wiley & Sons, 2002, 408 p.
Karim A.M., Fowzia R., Rashid Md.M. Cosmetic Accounting Practices in Developing Countries: Bangladesh Perspectives. World Journal of Social Sciences, July 2011, vol. 1, no. 3, pp. 1–15.
Susmus T., Demirhan D. Creative Accounting: A Brief History and Conceptual Framework. Proceedings of 3rd Balkans and Middle East Countries Conference on Accounting and Accounting History, June 19–22, 2013, 20 p.
Baranov P.P. [The concept of reliability of financial statements: the genesis and modern state]. Vestnik NGUEU = Bulletin of NSUEM, 2011, no. 1, pp. 155–168. (In Russ.)
Baranov P.P. [The concept of reliability of financial statements: a view through the prism of reflection theory and paradigm of information asymmetry]. Perspektivy razvitiya bukhgalterskogo ucheta, ekonomicheskogo analiza i audita v kreativnoi ekonomike: sb. nauch. tr. po mat-lam mezhdunar. nauch.-prakt. konferentsii [Proc. Int. Sci. Conf. Prospects for Development of Accounting, Economic Analysis and Audit in Creative Economy]. Novosibirsk, NSUEM Publ., 2012, pp. 26–35.
Baranov P.P. [The genesis of auditing theory: prerequisites of origin, problems of development, modern state]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2013, no. 2(14), pp. 85–101. (In Russ.)
Rasskazova-Nikolaeva S.A. [How to learn professional judgment]. Vestnik professional'nykh bukhgalterov = Bulletin of Professional Accountants, 2008, no. 4, pp. 42–46. (In Russ.)
Shaposhnikov A.A. [Space of conscience of the accountant]. Sibirskaya finansovaya shkola = Siberian Financial School, 2008, no. 5, pp. 10–12. (In Russ.)
Shaposhnikov A.A. [Moral fundamentals of accounting]. Izvestiya IGEA = News of ISEA, 2009, no. 6, pp. 27–30. (In Russ.)
Shaposhnikov A.A. [Moral principles of the accountant profession]. Bukhgalterskii uchet, analiz i audit: istoriya, sovremennost' i perspektivy razvitiya: materialy mezhdunar. nauch. konf. studentov, aspirantov, prepodavatelei [Proc. Int. Sci. Conf. Accounting, Analysis and Audit: History, Nowadays and Future Development]. St. Petersburg, Saint-Petersburg State Economic University Publ., 2015, pp. 24–25.
Shaposhnikov A.A., Lutov D.S. [The boundaries of authenticity in audit]. Auditorskie vedomosti = Audit Journal,2003, no. 4, pp. 63–71. (In Russ.)
Baranov P.P. Metodologiya i metodika formirovaniya professional'nogo suzhdeniya o sushchestvennosti: monografiya [Methodology and methods of forming professional judgments about materiality: a monograph]. Kemerovo, Kuzbassvuzizdat Publ., 2011, 257 p.
Baranov P.P., Ovchinnikov A.A. [The problems of assessing the level of materiality in audit and their solutions]. Auditor, 2003, no. 1, pp. 11–17. (In Russ.)
Baranov P.P. [Audit as a tool for reducing information risk in management decisions]. Auditor, 2004, no. 4, pp. 20–25. (In Russ.)
Stepin V.S. [Foundations of Science and their socio-cultural dimension]. Nauchnye i vnenauchnye formy myshleniya: Simpozium [Proc. Sci. Symposium Scientific and Extrascientific Forms of Thinking]. Moscow, Kiel, 1996.
