Ontology of Accounting Theory Multi-Variance

The present article is concerned with verification of the statement about multi-variance of the accounting theory. It addresses current view of the scientists on development of accounting as the branch of scientific knowledge on the back of change in paradigms and emergence of new theories. It determines the essence and content of accounting, analyses approaches to accounting theory construction and its types. The article also discloses correlation between the accounting paradigm and accounting theory and identifies preconditions of emergence and requirements to new accounting theory. It is found that the existing accounting scientific knowledge is grounded on digraphic accounting paradigm and its certain concepts, which significantly deepen the unified accounting theory. It is concluded that any new accounting theory should have sufficient differences in its elements, i.e. have theoretical laws, empirical dependence not previously found and observation data.