The article analyzes the labor duties of practicing employees of accounting services. A critical assessment of the legislatively fixed possibility of generating economic standards of organizations is given, this function is classified as a scientific type of activity. The purpose of the labor activity of Russian accountants has been rethought, it has been proposed to focus on the accuracy of reflecting the facts of economic reality instead of forming predictive estimates of International Financial Reporting Standards. The necessity of changing the current methodology of accounting knowledge is substantiated.

Article is devoted to the verifi cation of scientifi c knowledge in relation to the Russian accounting system. Th e author’s position is built on the basis of the classical approaches of philosophy of science; the fi ndings justify the need to change the key methodological approaches and the high importance of accounting in terms of decision of competent management decisions.

Th e questions about the necessity and signifi cance of understanding accounting theory for practicing accountants now arise with enviable constancy. Th e author of the article, arguing the paramount role of the scientifi c approach, in the course of carrying out accounting activities, turns to historical experience. Covering the problems of the past, the author reveals the permanence of the urgency of the indicated issue and draws appropriate parallels with the present.

The article, through the historical analysis of the development of the national accounting system, explores the current state of accounting science and practice. Attention is focused on the essence of the terminological meaning of accounting and bookkeeping, various points of view on the existence of fundamental differences between accounting science and practice are given. Considering accounting from the standpoint of the philosophy of science, the author reveals violations in the observance of the methodological principles of the formation of the theory and the implementation of practical activities in accounting.

In recent the historically prevailing form of organization of joint activity of the Russian accounting community decades has been undergoing signifi cant changes. A radical modifi cation in the area of ethical and moral attitudes has taken place against the background of the national accounting system reform. Th is article is dedicated to the problems that have followed.