EVALUATION OF THE ADAPTABILITY OF SCIENTIFIC THEORIES FOR THE DEVELOPMENT OF ACCOUNTING INSTITUTE

Abstract

This study is devoted to the development of theoretical foundations and the formalization of the method for assessing the adaptability of existing scientific concepts for the purposes of developing accounting, and is based on an analysis of the advantages and disadvantages of scientific concepts when applied to research on accounting and the development of its theory. The article uses empirical analysis for assessment of the feasibility of applying a specific scientific concept, formalized in accordance with reasonable criteria. These criteria include: grouping based on the presence of common features; analyzing the principles of compliance with the principles of the concept of accounting; and empirical assessment of the impact of the concept on the methodology of accounting through predicting the negative consequences of its application. Research results indicate that the application of various scientific concepts and theories in the development of accounting does not always contribute to the solution of accounting problems and tasks. In order to minimize the risks of choosing a false basis for scientific research in the field of accounting, a method for evaluating the effectiveness of the concepts of scientific change has been proposed. The novelty of the proposed approach is that, unlike the existing ones, it allows the mathematical identification of the concept’s adaptability and is based on digital values. Thanks to its use, an informed choice of the most effective concept for researching and solving accounting problems is ensured, which makes it possible to avoid choosing a false basis of scientific research.