MYTHOLOGY OF ACCOUNTING AND EVOLUTION OF ITS THEORY AND PRACTICE
M. L. Pyatov
Saint Petersburg State University, Saint Petersburg, Russian Federation
Keywords: accounting, myth, information, data, economic life, theory, science, accountant
Abstract
The article offers an approach to consideration of the evolution of theory and practice of accounting and assessment of their adequacy to the modern conditions of economy management on the basis of the myth theories by R. Barthes (1915-1980), M. Eliade (1907-1986) and A. Losev (1893-1988). The notion of the mythology of accounting is introduced. The mythologization of accounting practice is considered as a factor of conservatism of the methods of accounting modeling of economic life of an enterprise. A number of famous theoretical constructs in the accounting field are explained as elements of its myth. The offered work can be presented as an invitation to the discussion of possible demythologization of accounting for the purposes of assessment of the perspectives of its evolution as an integral part of the information base of economic relations. The author considers the myth as a tool for understanding of accounting as the phenomenon in evolution of economic life of society.
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