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Economic Analysis: Theory and Practice
 

The dialectics of theoretical and methodological background of economic analysis

Vol. 14, Iss. 20, MAY 2015

PDF  Article PDF Version

Available online: 7 June 2015

Subject Heading: THEORY OF ECONOMIC ANALYSIS

JEL Classification: 

Pages: 2-15

Endovitskii D.A. Voronezh State University, Voronezh, Russian Federation
eda@econ.vsu.ru

Lyubushin N.P. Voronezh State University, Voronezh, Russian Federation
lubushinnp@mail.ru

Babicheva N.E. Voronezh State University, Voronezh, Russian Federation
sigaeva@mail.ru

Subject A dialectical approach to the development of science suggests that the analysis and synthesis of phenomena and processes are interrelated. Interdisciplinary problems have become acute under conditions of limited resources and the need to use the laws of systems development to optimize phenomena and processes.
     Objectives The objectives of the study are to research and extend theoretical and methodological foundations of economic analysis and to forecast its further development.
     Methods In the study, we used a historical approach with the application of general and special methods of analysis, synthesis and analogies.
     Results We found out that the studied works identify time intervals of the theoretical and methodological foundations of economic analysis development in different ways. Scientists and specialists identify up to nine stages in the development of economic analysis. They are unanimous about the initial stage of the formation of economic analysis as a science, stating that it was the beginning of the 20th century, when there was a need for assessing balance sheet, especially in the event of bankruptcy. The last stage has some specifics, like transformation of the methodology and techniques of the economic analysis aimed at the study of the life cycle, risk; development of resource-oriented methodology; focus on integrated reporting; formation of economic-social-environmental analysis and indicators of sustainable development.
     Conclusions and Relevance We conclude about a possibility to combine the economic analysis by types of activity, make it an interdisciplinary one, and call it A Business Entity Performance Analysis.

Keywords: sustainable development, dialectics, economic analysis, theoretical and methodological background, resource-oriented, economic, social, environmental, business entities

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