Subject The article considers the weaknesses of concepts of accounting science and modern reconstruction of the theory of the scope of its investigation. Objectives The study aims to form the theoretic framework for the modern theory of the scope of investigation of accounting science. Methods The study draws upon the results of my own fundamental research in the economic theory, which are generalized and then concretized as applied to accounting science. I also employ the analogy method, methods from concrete to abstract and from abstract to concrete, and the historical method. Results The study highlighted the missing elements in the theory of the scope of investigating the accounting science, reviewed and elaborated particular concepts based on modern ideas about its object and subject. As a result, the theory acquired a completed structure. Conclusions and Relevance The findings may be applied for formulating the subject concepts of accounting science in the theoretical part of accounting manuals, and as a basis for further development of the theory of the scope of accounting science investigation.
Keywords: accounting, science, scope of investigation, research subject
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