Legenchuk S. Accounting theory and methodology development in postindustrial economy conditions

Purpose of research lies in determining the directions and prospects of development, working out the metatheory as well as improving accounting theory and methodology under conditions of postindustrial economy. Object of research: accounting theory and methodology in the context of postindustrial economy development. Subject of research: mechanism of the process of forming and developing the grounded accounting theory and methodology under conditions of postindustrial economy. Methods of research: historical method, logical method, epistemological method, I. Lacatos's concept of scientific and research programs, V.S. Stepin's approach towards the structure of the scientific theory, M.A. Rozov's model of science development as a social cumatoid phenomenon, energy-entropy approach, system approach, system-structural method, comparative legal method, mathematical and statistical methods, expert evaluation. Scientific novelty of the results obtained lies in the improvement of the theoretical and methodological bases of accounting under conditions of postindustrial economy through working out the accounting metatheory, improvement of its theory and methodology, development of the general system of accounting scientific knowledge. For the first time the following results have been obtained: understanding of the accounting science as a social cumatoid phenomenon; approach towards understanding the accounting metatheory as a concept of dynamics of accounting scientific knowledge; structure of the dual accounting research program; theory and methodology of accounting for assets and capital of company's external environment. The following issues have been improved: general theoretical framework of accounting; model of accounting development under conditions of postindustrial economy; classification of accounting paradigms; conceptual basis of accounting; classification of the approaches towards making accounting scientific theories; classification of the accounting theories. The following issues undergone further development: improvement of periodization of accounting theories development in the English-speaking countries; selection of approaches towards bringing accounting theory and methodology in accordance to the needs of postindustrial economy; modernization of the existing or development of a new accounting methodology taking into consideration the requirements of postindustrial economy; testing of the elements of accounting methodology for compliance with the conditions of postindustrial economy; distinguishing between the theory, empirism and accounting practice; specification of the subject of accounting as a science; improvement of the accounting terminology databank by specifying and introducing new theoretic concepts.