Home  Journals  International Accounting  2(248) - 2013 January

Business processes in the enterprise: types of scientific rationality approach

Available online: 25 January 2013

Subject Heading: Foreign experience

JEL Classification: 

Ignoring by accounting theory general scientific ideals and trends may discredit the whole system of accounting knowledge. In such circumstances the most appropriate for accounting is following world ideological trends that are reflected in the philosophical trends. In this regard, the idea of V. Stepin about types of scientific rationality was applied by authors to the business entity, which allowed to reconsider the approach to the allocation of economic processes.

Keywords: accounting, system, process, classical, non-classical, post-non-classical types of scientific rationality

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ISSN 2311-9381 (Online)
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