The Role and Significance of Criticism in Accounting Research

Criticism as a phenomenon in scientific research within accounting remains under-investigated. After the independence of Ukraine, the contentious debate does not calm down between followers of dramatic shifts and defenders of conventional tradition about the future development of accounting science. The purpose of the article is study of the evolution, issues, results, and impact of criticism on the theoretical, conceptual, and methodological basics of accounting. The contribution of domestic researchers to the development of accounting and the promotion of advanced knowledge in Ukraine was estimated. It was found that before independence, criticism in accounting research was quite restrained, mostly in the academic environment. After the rejection of centralized management of the planned economy, practicing accountants were mainly concerned with tax accounting. Accounting used a single theoretical basis in the form of the accounting method and elements but developed along different individual trajectories in the centralized and market models of the economic systems. In Western countries, the accounting system transformation took place under the pressure of radically new economic relations. In Ukraine, criticism of existent accounting and its theory has become a prerequisite for the implementation of already developed Western models. Over the existence, accounting has undergone periodic criticism, own crises, but continues to develop and expand. Nowadays, scientific accounting schools have been formed in Ukraine with their scientific research results and vision for the future development of accounting science, as well as a critical scientific environment with new forms and culture. Criticism focuses on the object of discussion, rather than ignores it. At the same time, critical rhetoric can cause some challenges to scholars, so it is necessary to maintain a balance in the academic community and increase the number of participants in the debate.