International Accounting
 

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

Vol. 21, Iss. 5, MAY 2018

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

References:

  1. Kuhn T. The Structure of Scientific Revolutions. Chicago, Chicago University Press, 1970, 264 p.
  2. Pyatov M.L. [Neural marketing of financial reporting: The history]. BUKh.1C, 2017, no. 5. (In Russ.)
  3. Rozov M.A. [Setting the model of science]. Filosofiya nauki = Philosophy of Science, 2004, iss. 10, pp. 49–68. (In Russ.)
  4. Pacioli L. Traktat o schetakh i zapisyakh [Tractatus de computis et scripturis]. Moscow, Finansy i statistika Publ., 1994, 320 p.
  5. Littleton A.C. Structure of Accounting Theory. George Santa Publishing Co., 1953, 234 p.
  6. Pixley F.W. Auditors: Their Duties and Responsibilities. London, Henry Good & Son, 1901, 516 p.
  7. Pomazkov N.S. Schetnye teorii: Printsip dvoistvennosti i metod dvoinoi zapisi [Accounting theories: The principle of dualism and double-entry accounting method]. Leningrad, Ekonomicheskoe obrazovanie Publ., 1929, 268 p.
  8. Degrange E. La tenue des livres rendue facile, ou Méthode raisonnée pour l'enseignement de la comptabilité. Garnier frères, 1795.
  9. Vannier H. La tenue des livres telle qu'on la pratique réellement dans le commerce et dans la banque, ou Cours complet de comptabilité commerciale, essentiellement pratique et méthodique, et exempt de toute innovation dangereuse. Paris, Langlois et Leclercq, 1844, 179 p.
  10. Schiebe A., Odermann C.G. Die Lehre von der Buchhaltung. Leipzig, Gebhardt, 1891.
  11. Von Ullman J. Aufstellung einer einheitlichen Buchungsregel für samtliche Konti der doppelten Buchfuhrung. Zeitsehr jur Buchhaltung, 1904, vol. 4.
  12. Dicksee L.R. Bookkeeping for Accountant Students. London, Gee & Co., 1921.
  13. Baranov P.P., Shaposhnikov A.A. [Scientific heritage of Charles Ezra Sprague: From Algebra to Philosophy of Accounts]. Idei i idealy = Ideas and Ideals, 2017, no. 4, pp. 113–134. URL: https://doi.org/10.17212/2075-0862-2017-4.1-113-134 (In Russ.)
  14. Sprague C.E. The Algebra of Accounts. The Bookkeeper, 1880, vol. 1, no. 1, pp. 2–4, no. 2, pp. 19–22, no. 3, pp. 34–35, no. 4, pp. 51–53.
  15. Sprague C.E. The Philosophy of Accounts. New York, Ronald Press, 1922, 230 p.
  16. Degos J.G. [Earlier proceedings of Eugen Leautey, theoretician of accounting in Russia, during the reign of Alexander II and Alexander III]. Finansy i biznes = Finance and Business, 2011, no. 4, pp. 279–295. (In Russ.)
  17. Leautey E. Questions actuelles de comptabilite et d’enseignement commercial. Paris, Guillaumin et cie, 1881.
  18. Leautey E. [Introduction comptable à la science sociale]. Schetovodstvo = Accountancy, 1898, no. 6-7. (In Russ.)
  19. Leautey E. [Introduction comptable à la science sociale]. Schetovodstvo = Accountancy, 1898, no. 9. (In Russ.)
  20. Leautey E. [Introduction comptable à la science sociale]. Schetovodstvo = Accountancy, 1898, no. 10-11. (In Russ.)
  21. Leautey E. [Introduction comptable à la science sociale]. Schetovodstvo = Accountancy, 1898, no. 12-13. (In Russ.)
  22. Leautey E. [Introduction comptable à la science sociale]. Schetovodstvo = Accountancy, 1898, no. 14-15. (In Russ.)
  23. Leautey E. [Introduction comptable à la science sociale]. Schetovodstvo = Accountancy, 1898, no. 16-17. (In Russ.)
  24. Leautey E. [Introduction comptable à la science sociale]. Schetovodstvo = Accountancy, 1898, no. 21. (In Russ.)
  25. Vavasseur A. Revue des sociétés: jurisprudence, doctrine, législation française et étrangère sur les sociétés civiles et commerciales, associations, syndicats professionnels, assurances, jurisprudence financière. Paris, Marchal et Billard, 1883.
  26. Neymarck A. French Savings and Their Influence Upon the Bank of France and upon French Banks. Washington, Government Printing Office, 1883.
  27. Sokolov V.Ya. [A friend of the humankind in need: An unknown biography of Vasilii D. Belov]. Finansy i biznes = Finance and Business, 2013, no. 2, pp. 197–218. (In Russ.)
  28. Belov V.D. [Accounting and mathematics]. Schetovodstvo = Accountancy, 1891, no. 16-17, pp. 210–212. (In Russ.)
  29. Belov V.D. [Accounting and logic]. Schetovodstvo = Accountancy, 1891, no. 19, pp. 248–249. (In Russ.)
  30. Belov V.D. [Accounting and logic]. Schetovodstvo = Accountancy, 1891, no. 22, pp. 296–300. (In Russ.)
  31. Belov V.D. [Accounting among other knowledge]. Schetovodstvo = Accountancy, 1891, no. 1, pp. 3–5. (In Russ.)
  32. Belov V.D. [Accounting among other knowledge]. Schetovodstvo = Accountancy, 1891, no. 3, pp. 35–39. (In Russ.)
  33. Belov V.D. [Accounting among other knowledge]. Schetovodstvo = Accountancy, 1891, no. 5, pp. 67–(In Russ.)
  34. Belov V.D. [Accounting among other knowledge]. Schetovodstvo = Accountancy, 1891, no. 10, pp. 138–140. (In Russ.)
  35. Svetlov V.A. [The methodological concept of scientific knowledge of Charles Peirce: The unity of abduction, deduction and induction]. Logiko-filosofskie studii, 2008, vol. 5, pp. 165–187. (In Russ.)
  36. Schär J.F. Bukhgalteriya i balans [Buchhaltung und Bilanz]. Moscow, Ekonomicheskaya zhizn' Publ., 1925.
  37. Limperg T. The Social Responsibility of the Auditor. A Basic Theory on the Auditor's Function. Amsterdam, Limperg instituut, Inter-university institute for accountancy, 1985, 46 p.
  38. Limperg T., Baranov P.P., Shaposhnikov A.A., Amanzholova B.A. et al. Teoriya vdokhnovlennogo doveriya ili sotsial'naya otvetstvennost' auditora [The theory of inspired trust or social responsibility of the auditor]. Moscow, AUDITOR Publ., 2017, 191 p.

View all articles of issue

 

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

Journal current issue

Vol. 21, Iss. 6
June 2018

Archive