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The Challenges to Accounting Thinking

Summary/Abstract: A response to the question: what is reflected by accounting methods, by subject (range, scope) and the subject of accounting is discussed. Accounting methodology is discussed in reply to the question: how is the accounting object clarified. Deciphering account monitoring is driven by the desire to overcome the negative influence of the "time" factor. Accounting outsourcing is associated with the desire to achieve higher efficiency and rationality of applied accounting knowledge. It is believed that applying mathematics to accounting has significance only for structures at meso and micro levels, as well as in the creation of next-generation accounting software.

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