Lebedev K.N.Financial University under Government of Russian Federation, Moscow, Russian Federation KNLebedev@fa.ru
Subject The article addresses permanent imperfections of the concept of the accounting method and its reform strategy. Objectives The purpose of the research is to identify specific ways of improving the concept of the accounting method through practice. Methods The study rests on the results of my own fundamental research in the theory of management practice, namely, the developed foundations of the accounting method. I also apply the analogy method, the method from concrete to abstract, and the historical method. Results I developed an adequate structure of the accounting method that takes into account the elements of accounting activities at different levels and of management of several ranks. The paper defines the characteristics of basic elements of the accounting method – practice, and some other affiliated methods. Conclusions and Relevance The findings may be useful for formulating the concept of accounting method in the theoretical part of accounting courses, and serve as a basis for further development of the theory of the accounting method.
Keywords: accounting, method, management
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