On the Definition of the Object, Subject and Subject of Accounting Knowledge

The article analyzes the approaches of modern philosophy of science to defining the fundamental concepts of an object, subject and subject that arise in the process of conducting both scientific research and the practical activities of economists in the field of accounting and accounting (financial) reporting. The author argues his own point of view on the issue through a retrospective analysis of the views of philosophers and comes to a conclusion about the social nature of the concepts under consideration. This conclusion substantiates the prospects for clarifying modern generally accepted views on the object, subject and subject of accounting science and practice.