Home  Journals  International Accounting  22(412) - 2016 November

Economic theory about the accounting imperialism as the most dangerous non-scientific transformation of the subject matter of accounting science

Vol. 19, Iss. 22, NOVEMBER 2016

Article PDF Version

Received: 15 February 2016

Received in revised form: 14 April 2016

Accepted: 4 July 2016

Available online: 29 November 2016

Subject Heading: THEORY OF ACCOUNTING

JEL Classification: A12, M40, M41

Pages: 44-60

Importance The article investigates the issues related to improvement of the subject matter of accounting science.
Objectives The purpose of the research is to explain the inadequacy of the current imperialist transformations of subject matter of accounting science.
Methods The study employs an analogy method and the principle of unity of scientific research, as the doctrine of critical imperialist transformations of the subject matter of the economic theory was applied to the subject matter of accounting science.
Results The paper proves the incorrect interpretation of management accounting as a part of accounting, as accounting includes only a part of the latter, which under a rational organization of all accounting records at the enterprise tends to minimum. I also prove that it is inadequate to include the financial analysis of enterprise operations in the bookkeeping.
Conclusions and Relevance Principles of organization of control at the enterprise should be based on advantageous position of enterprise's subdivision and on implementation of control. The most important reason for the duplication of the control and analytical function at the enterprise is overlapping and duplication in accounting; therefore, the efforts of scientists should be focused on solving this problem.

Keywords: accounting, bookkeeping, imperialism, subject matter, accounting science

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