ПРИЛОЖИМИ НАУЧНИ МЕТОДИ В ИЗСЛЕДВАНИЯТА В ОБЛАСТТА НА СЧЕТОВОДСТВОТО
APPLIED SCIENTIFIC RESEARCH METHODS IN THE AREA OF ACCOUNTING

Author(s): Nadezhda Popova-Yosifova
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: accounting; research; economic statistical methods; sociological methods
Summary/Abstract: Some authors describe the accounting science as a “parasite” as it does not have research methods of its own as is the case in sciences such as mathematics, statistics, sociology, etc. To some extent a definition like this is accurate, but is unreasonably negative. As a matter of fact, in accounting as well as in not a few other areas of knowledge, are used in the first place the so called general methods which are valid for every research, and in the second place - special methods, which are borrowed from given special sciences. And then there are the double bookkeeping principle, the accounts system and the balance sheet approach which are implicit for the accounting science, and are some kinds of methods for analysis and synthesis of the information about the activities performed by the enterprises. This report is intended to outline in brief the research approaches and methods known in literature, the critical analysis of their application in the accounting research, as well as to specify basic guidelines for selection of methodological tools in planning the scientific work in the area of accounting.

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