SCIENTIFIC RESEARCH METHODS IN ACCOUNTING: CONCEPTS AND CHARACTERISTICS

Abstract

The article analyzes strategic methodological principles of scientific research in accounting and their practical implementation through research methods. The term "method" is considered as a set of techniques aimed at solving specific tasks and achieving research objectives. The classification of scientific research methods is provided according to methodological levels, types, and areas of application. Special attention is given to specific accounting research methods, including the method of balance reconciliation, inventory method, documentary confirmation, cost calculation, and financial analysis. The study highlights the importance of empirical and theoretical research methods, emphasizing their interconnection and role in comprehensive knowledge acquisition. Empirical methods, such as observation, measurement, and experimentation, are presented as key tools for collecting primary data, while theoretical methods, including analysis, synthesis, abstraction, induction, deduction, and modeling, are essential for deep understanding and generalization of accounting phenomena. Additionally, the article focuses on the classification of research methods based on their characteristics and application in accounting. Organizational, empirical, and data processing methods are discussed in detail. The complex methodological structure of modern research is underscored, requiring the systematization and classification of the main methods used in accounting studies. The study provides a detailed description of specific methods unique to the accounting field, noting their significance for solving various accounting tasks, such as evaluating financial performance, analyzing economic transactions, and improving accounting systems. The article concludes that accounting research represents a systematic process of comprehensive analysis using appropriate scientific methods. The effective selection and combination of methods depend on the research objectives, the nature of the collected data, and the conditions under which the research is conducted. The necessity of using a set of methods that are constantly improved during the research process is emphasized. Practical recommendations are provided for choosing suitable methods depending on the research task, hypothesis formulation, and the researcher’s level of expertise.