{"product_id":"metatheory-of-accounting-von-sergey-legenchuk","title":"Metatheory of accounting","description":"\u003cp\u003eThe monograph offers the author's approach to the construction of an accounting metatheory. An understanding of accounting metatheory as a postpositivist concept of the dynamics of scientific knowledge is proposed. The analysis of the use of T. Kuhn's paradigm concept as an accounting meta-theory by constructing a classification of accounting paradigms, analyzing the existing criticism of the allocation of accounting paradigms, and testing the possibility of using the accounting paradigm as an accounting meta-theory was carried out. The most typical approaches to the allocation of accounting paradigms by scientists of the post-Soviet space were considered and analyzed. The approach to the construction of accounting meta-theory on the basis of the concept of research programs of accounting is proposed. The author reveals the relationship of accounting scientific theories as part of a dual research program, develops an accounting metamodel and proposes its interpretation.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9786203190816\"\u003e\u003ch3\u003eHistory, current state, directions of development\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9786203190816","offer_id":40150123872349,"sku":"9786203190816","price":49.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/700760a8-7616-4e45-ab07-4a96035aa648.jpg?v=1758175629","url":"https:\/\/shop.autorenwelt.de\/products\/metatheory-of-accounting-von-sergey-legenchuk","provider":"Autorenwelt Shop","version":"1.0","type":"link"}