Subject The subject of research is the criticism of the scientific basis of accounting, which gained a particular impetus after the occurrence of the phenomenon of creative accounting and its dissemination in modern economic systems. Objectives The aim of the study is to demonstrate the accounting scientific soundness reasoning through the use of scientific approaches to scientific and practical qualification of the debatable and controversial category of creative accounting. Methods The research methodology is based on the principle of determinism, and it shows the necessity of the concept of True and Fair View conditioned by philosophic concepts of perception of reality by a person and relaying the results of this perception of others. Results The article proves the possibility and necessity of the use of philosophy and methodology of science to solve the problems of formation of the disciplinary structure of accounting as a field of scientific knowledge. Conclusions The emergence of phenomena of accounting practice in the modern economy is the inevitable attribute of its transformation, formation, manifestation, and aggravation of its contradictions. Complete critical assessment of new developments in accounting practice, new theoretical and methodological designs in accounting theory is impossible without the aid of the philosophy and methodology of science, as well as research and development of the accounting theory relationships with other sciences.
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