Importance The article discusses the issues of emergence, development and improvement of accounting paradigms considered as the underlying concepts of accounting science and its development. Objectives The article aims to study the problem of building and improving the paradigm of accounting in the scientific environment and identify historical and contemporary patterns in the interpretation of accounting paradigms, features of the conceptual apparatus. Methods For the study, I used the techniques of comparative analysis of existing scientific and theoretical developments, methods of logical and expert analyses. Results The study of the content of accounting paradigms and trends in their development reveals a subjectivity in their formation, the impact of economic-social and cultural factors. Retrospective and modern assessments make it possible to identify the peculiarities of terminology, identity and priority in terms, and establish the relationship between the accounting paradigms and accounting theories. Conclusions and Relevance The article concludes that the accounting paradigms are constantly evolving and improving, that characterizes the progressive movement of the accounting science. The results of the study can be applied in the preparation of scientific and methodological publications on accounting theory, the history of accounting development with regard to fundamentals, the specificity of terminology, and the improvement of professional judgment.
Keywords: paradigm, concept, theory of accounting
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