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International Accounting
 

Ideals and norms of accounting scientific cognition: view from Ukraine

Vol. 15, Iss. 21, JUNE 2012

Available online: 30 May 2012

Subject Heading: Foreign experience

JEL Classification: 

Legenchuk S.F. Doctor of Economic sciences, associate professor, department "Fundamental Economic disciplines", Zhytomyr State Technological University, Ukraine
Legenchyk@list.ru

The essence of ideals and norms of scientific knowledge of the accounting sphere is proved. Three levels of functioning defining the general scheme of the method of accounting scientific knowledge are presented.

Keywords: accounting theory, accounting scientific knowledge, ideals and norms of accounting scientific cognition

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

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