期刊名称：The USV Annals of Economics and Public Administration
印刷版ISSN：2344-3847
出版年度：2011
卷号：10
期号：2
页码：217-227
语种：English
出版社：Editura Universitatii Ştefan cel Mare din Suceava
摘要：The paradigm is a widely accepted mental construction that provides a community or a society with a longtime basis, used to create an identity for itself and thus to solve problems or tasks. Paradigms understood as illustrative researches, as real examples of formulations and solutions to scientific problems, are the basis of the scientists agreement on the fundamentals, which distinguishes any mature scientific research. They are universally recognized scientific achievements that for a time, problems and solutions model offer exemplary problems and solutions for a community of practitioners. The study focuses on the accounting paradigm, offering reflections on the current size, on the horizon of its development, including signs which may lead to the question whether we need to change the paradigm or not.
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