Home  Journals  International Accounting  14(212) - 2012 April

Accounting methodology: dialectics of scientific cognition and the problem of scientific result

Available online: 6 April 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

In the article the specific character of the scientific result from the perspective of the existing differences between natural sciences and humanities is considered, the essence of Nobel laureates’ discoveries in economics is studied in dynamics, the problem of scientific character of the result from the perspective of business accounting is examined. It is suggested to describe the increment of new knowledge implemented in verbal and logical model within the logical structure of scientific methodology. An example of verbal and logical description of a new model on the basis of land accounting methodology logical structure in a context of the modern theory of a rent is produced.

Keywords: scientific result, methodology, logical structure of scientific methodology, accounting, land, land rent

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

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