Key points are not available for this paper at this time.
Th e article focuses on the stationarity of the crisis in the development of the national management accounting system. Th e author presents his position on such trivial problems as the organization of management accounting and shortcomings of functioning methods of calculation and cost accounting. Th e projection on the situation of the postulates of the philosophy of science actualizes the transformation of generally accepted views on the current paradigm, in connection with which the defi nition of objects of management accounting is subject to revision and rethinking.
N. Mislavskaya (Wed,) studied this question.
Synapse has enriched one closely related paper. Consider it for comparative context: