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
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