Moskva, Moscow, Russian Federation
Th e article reveals the features of the formation of accounting knowledge in the historical aspect. Th e author, analyzing the modern problems of the deconstruction of science under the infl uence of occult, esoteric knowledge, projects the current situation onto modern accounting and accounting (fi nancial) reporting. As a result, the main problem is revealed, — the loss of consistency at the level of methodology and accounting methods used, which can lead to the unsuitability of fi nancial information for making management decisions.
esoteric knowledge, diff erentiation of scientifi c knowledge, pentagram, accounting elements
1. Bor M.Z. Osnovy ekonomicheskih issledovaniy. Logika, metodologiya, organizaciya, metodika. – M.: Izdatel'stvo «DIS», 1998.
2. Vovchenko V.A. Misticizm, ezoterizm i okkul'tizm v duhovnoy evolyucii chelovechestva // Mistiko-ezotericheskie dvizheniya v teorii i praktike. Problemy interpretacii ezoterizma i misticizma / pod red. S.V. Pahomova. – SPb.: Izd-vo RHGA, 2010.
3. Voronin S.A. «Plan Marburg» i trockizm kak instrumenty vnedreniya internacional'nogo liberalizma v Rossii // Vestnik Rossiyskogo universiteta druzhby narodov. Seriya: Vseobschaya istoriya. — 2015. — № 3.
4. Pluzhnikova N.N. Konceptual'nyy smysl ponyatiya «naciya» i ideologiya mul'tikul'turalizma // Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 9: Issledovaniya molodyh uchenyh. — 2005. — № 4-1.
5. Podlesnyh V.I. Vvedenie v teoriyu organizacii // Nauchno-tehnicheskiy vestnik Sankt-Peterburgskogo gosudarstvennogo instituta tochnoy mehaniki i optiki (tehnicheskogo universiteta). — 2003. — № 2.
6. Sokolov Ya.V., Sokolov Ya.V. Istoriya buhgalterskogo ucheta: Uchebnik. – M. : Finansy i statistika, 2004.
7. Ten Yu.P. Nacional'nye i gosudarstvennye simvoly Rossii // Narodnoe obrazovanie. — 2010. — № 4 (1397).
8. Scheglova L.V., Borisova Yu.V. Rol' ezoteriki v sovremennom nauchnom poznanii // Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 7: Filosofiya. Sociologiya i social'nye tehnologii. — 2015. — № 1(27).
9. Pentagram [Elektronnyy resurs]. — URL : https://www.newworldencyclopedia.org/entry/pentagram
