Research On The Development Of Modern Accounting From The Perspective Of Kuhn Paradigm Theory

Since the 21 st century,the development of science and technology has been more rapid,which has profoundly changed people’s way of production and life.This change also leads to the increasingly exposed defects of traditional accounting.Many scholars combine Kuhn’s paradigm thought with accounting,and try to use paradigm theory to explain the phenomenon of accounting revolutionary development.In this context,it is very necessary to study the transformation of accounting paradigm based on Kuhn’s paradigm theory.Based on Kuhn’s paradigm theory,this paper studies the development of accounting paradigm,and explores the practical significance of Kuhn’s thought theory in accounting paradigm.Kuhn endows the word "paradigm" with new connotation by taking the system,example or "way of seeing" as a discipline.Through a comprehensive understanding of the paradigm,this paper constructs the accounting paradigm at the philosophical level and analyzes the constituent elements of the accounting paradigm.As the mature stage of conventional science,paradigm will compile achievements into textbooks to cultivate discipline successors,and continuously solve the anomalies encountered in the paradigm to develop accounting in the stage of conventional science.The transformation of paradigm is the scientific development model.Kuhn integrated the history of science into the development of science and believed that scientific development was due to the revolution of paradigm,which was contrary to the traditional scientific development model of continuous induction or simple falsification.As the change of environment leads to the crisis of traditional accounting,it is urgent to carry out scientific revolution,transform the existing accounting paradigm and produce a new paradigm.The new accounting paradigm will solve the problems that traditional accounting cannot solve,and then adapt to the changes of the environment,and then analyze the Enlightenment of the scientific revolution to the development of accounting.After the revolutionary development of scientific paradigm,the former and latter paradigms will be incommensurable,specifically in the three aspects of problem-solving standards,concepts and world outlook.Through the analysis of the incommensurability of the problem-solving standards,concepts and world outlook of the traditional accounting paradigm and the new accounting paradigm,it is helpful to clarify the basic concepts of accounting,avoid the poor communication caused by semantic differences in accounting practice,and then analyze the Enlightenment of incommensurability to the development of accounting.