Cognitive Dissonance in the Professional Activity of an Accountant

N. Mislavskaya

doi:doi:10.12737/1998-0701-2021-7-8-49-54

UDC 65

Cognitive Dissonance in the Professional Activity of an Accountant

Published в Auditor · Volume 7, Issue 8, 2021 · Pages 49–54 · Rubrics: Opinions, discussions and comments

DOI 10.12737/1998-0701-2021-7-8-49-54

Received: 06.09.2021 Accepted: 13.09.2021 Published: 13.09.2021

Authors

N. Mislavskaya ¹

1 Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)
Moskva, Moscow, Russian Federation

ABSTRACT

Th e article focuses on the issue of increasing the activity of members of the professional community in the field of accounting science and practice regarding the methodological component of accounting knowledge. Based on the fundamental approaches of the logic of scientifi c research and the postulates of social psychology, the author identifi es the problem and comes to the conclusion that there is a psychological background to the professional behavior of colleagues, as a result, a contradiction is revealed between the true attitude of accountants to the ongoing reformation changes and their publicly expressed position. Th e very awareness of the causes of what is happening is an indispensable condition for restoring the atmosphere of free scientifi c and practical discussions.

KEYWORDS

scientific principles consistency cognitive dissonance cognitive consonance social behaviorism determinant of professional behavior

Information References

Authors:

1. Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)

Moskva, Moscow, Russian Federation

Type:

Article

Pages:

from 49 to 54

Status:

Published

Subject area:

UDC 65

Language:

Russian

Keywords:

scientific principles, consistency, cognitive dissonance, cognitive consonance, social behaviorism, determinant of professional behavior

References

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3. Popper K. Logika i rost nauchnogo znaniya / Perevod L.V. Blinnikova i dr. - M.: Progress, 1983. - 604 s.

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5. Sokolov Ya.V., Sokolov V.Ya. Istoriya buhgalterskogo ucheta. Uchebnik. - M.: Finansy i statistika, 2004. - 272 s.

6. Festinger L. Teoriya kognitivnogo dissonansa. - SPb.: Yuventa, 1999. - 318 s.

7. Hendriksen E.S., Van Breda M.F. Teoriya buhgalterskogo ucheta: Per. S angl. / Pod red. Prof. Ya. V. Sokolova. - M.: Finansy i statistika, 2000. - 576 s.

8. Federal'nyy zakon ot 06.12.2011 N 402-FZ (red. ot 26.07.2019) «O buhgalterskom uchete» [Elektronnyy resurs]. - http://www.consultant.ru/document/cons_doc_LAW_122855/

9. Postanovlenie Pravitel'stva RF ot 6 marta 1998 g. N 283 «Ob utverzhdenii Programmy reformirovaniya buhgalterskogo ucheta v sootvetstvii s mezhdunarodnymi standartami finansovoy otchetnosti» [Elektronnyy resurs]. - http://base.garant.ru/12110929/

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