THE ESSENCE OF THE PATTERNS OF INTENSITY OF ACCOUNTING AND CONTROL PROCESSES IN THE AFFIRMATION OF THE EVOLUTIONS OF THE PARADIGM OF ACCOUNTING

Abstract

The article discusses the system of scientific views, concepts and, in general, the accounting paradigm of the conceptually defining, the methodology for the application and development of accounting and control processes and their further interactiveness. The evolution of the essence of the paradigms is postulated, highlighting the features of their formation and cyclic transitions, a model of circulation of paradigms (according to T. Kun) is highlighted. In the work, the affirmation of the essence of the development of paradigms, justifies the allocation of scientific specifics, the formation in individual fields of research, focusing on accounting. Orthodoxically neoclassical and classical scientific schools, attention is focused on scientific views, assessing current paradigms, and systematizing the main classifications of accounting paradigms. The concept of accounting and control information in the system of functional processes of organization and management has been developed. The author’s definition of the term “interactiveness” is attached, the patterns of intensity of accounting and control processes in the conditions of the epistemological development of the economy are justified. The aim of the study is to determine the essence of the scientific laws of interactiveness and affirmation of the evolution of the paradigm of accounting. The proposed harmonization of scientific laws will help to better understand and implement in practice the features of the intensity of accounting and control processes, taking into account the evolution of the accounting paradigm, which will contribute to the effective management of finances and the exchange of information between various systems and processes.