Cognitive Dissonance in the Professional Activity of an Accountant

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.