Утворення ідеї процесу наукового мислення бухгалтера

Abstract

В статті обґрунтовано положення про те, що наукове мислення як рушійна сила бухгалтерської професії в напрямку від комплексу слабко пов’язаних між собою історично сформованих консервативних елементів (функції і етика, нормативно-правове регулювання, бухгалтерські об’єднання, освітня підготовка, наука бухгалтерського обліку) до саморегулівного інституту. Доведено, що необхідною передумовою розвитку професії є компетентність бухгалтера і оцінка його розумової діяльності. Визначено систему наукового мислення бухгалтера. В рамках розвитку ідей наукового мислення бухгалтерського обліку поглиблено економічний зміст понять бухгалтерів, запропоновано новий погляд бухгалтерської професії та окреслено основні проблеми даної галузі науки.

The article substantiates the position that scientific thinking has driven force of the accounting profession from a complex of weakly interconnected historically formed conservative elements (functions and ethics, legal regulation, accounting associations, educational training, science of accounting ) to the current self-regulatory institute. The current state of the scientific thinking of the accounting profession is rescribed and examples of the forecasting of the directions of its development are given; philosophical laws and progressive achievements of economic science are required, such as the provisions of accountants and the theory of accounting. The scientific thinking, its complexity and extraordinariness are investigated, which is connected with contemporary transformational phenomena in the development of society, which leads to the necessity of strengthening the practical value of scientific research. This study enables to evaluate scientific thinking, despite the fact that a lot of relevant techniques have been developed. However, all methods have not become widespread and are therefore not used in accounting. That is why most of the information required for users is generated by the accounting system itself. To date, each accountant must provide relevant information in a format understandable to users, since they may not have the knowledge necessary for the correct interpretation of the submitted records. Therefore the enterprise compiles reports on various objects of accounting and according to the requests of different users. We prove that the necessary prerequisite for the development of the profession is the competence of the accountant and assessment of his mental activity, so the introduction of scientific thinking in the accounting system will be the basis for future professional activities, will transformation of established approaches to outdated processes under certain conditions of development of this problem in accounting, modern accountants will use new techniques in their practical activities. The system of scientific thinking of an accountant is determined. As part of the development of ideas of scientific thinking of accounting, the economic content of the concepts of accountants is deepened, a new view of the accounting profession is proposed and the main problems of this branch of science are outlined.