Illusions as a profanation of accounting theory

Abstract

Attention is drawn to the erroneous fascination with terminologists from Russian-language publications, which is completely far from the essence of accounting, despite the fact that it is a key word in their titles. The important scientific and practical significance of this problem is emphasized, as such uncritical borrowings mislead possibly capable young scientists who cultivate illusions about the possibility of forming a modern accounting theory based on these ephemerals. As a result of the analytical understanding of the works of the classics of accounting theory, the belief is expressed about the need to return to the accounting of enterprises analytical function, recklessly removed from it in times of statism. Emphasis is placed on the importance of discussions on the nature of accounting categories, which is often distorted to the antidote to the values, which leads to incidents that negatively affect the economy of entire industries. After all, the furor around such pseudo-theoretical chips is usually short-lived, leading only to a waste of time of scientists who, tempted by their incomprehensible foreign language sound, instead of studying current, practically significant problems of accounting theory, get lost, believing that the most important speculative narratives on changing the name of this subject. And this interpretation, despite the massive circulation of promising passages with promises of a coup in the accounting system, never ends in anything concrete, drowning in the many words of the confusion of stickers like "management accounting (controlling)", "strategic management accounting" and so on. Accompanied by the absence of any slightest rational changes, but on the contrary, accounting to the detriment of practicality, becomes even more difficult, becoming a bogeyman, which scares away applicants from the profession of accountant.