ОТСТОЯВАНЕТО НА НАУКАТА В СЧЕТОВОДСТВОТО
UPHOLDING SCIENCE IN ACCOUNTING

Author(s): Trifon Trifonov
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting science; systematic approach; economic approach; Marxism; margin revolution
Summary/Abstract: The main purpose of the paper is to examine the theoretical and methodological challenges that arise in the course of the evolution of accounting science. The peculiarities in the development of accounting science, which presuppose estimates for it, as well as their relevance to current reporting, are revealed. In this connection, the following main issues are analyzed in the study: the application of the systemic versus economic approach in accounting science, the role and application of Marxist economic theses in accounting, the introduction of margin analysis and the role of the margin revolution, the application of quantitative methods for analyzing and optimizing economic processes and the functional analysis of the relationship between cost and results in accounting. Based on the analysis made, it is concluded that the evolution of Bulgarian accounting has proved that it has no alternative for development other than the achievements of fundamental economic thought.

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