Goods and property as subject and object of accounting: economic, legal and philosophical aspects

The issue of the subject and objects of accounting are constantly in the center of attention of scientists and is being investigated in various aspects. At the same time the conducted researches are predominantly sustainable and don't exceed the traditional accounting concepts and ideas. It is the definition of the content of the object and the subject of accounting as a science that doesn't agree with the philosophical concept of the interaction of the subject with the object in cognitive activity process. Traditionally in accounting publications the idea of the subject is considered more meaningful than the idea of the object. At the same time the various economic resources, means, sources of their formation, etc. are included to the category of objects. Considering these comments, in the article with using the achievements of modern gnosiology, economic theory, scientific concepts of accounting an attempt is made to determine the content of its subject and objects. With this purpose the analysis of existing researches on the issues of accounting subject and objects in regard to their relationship with the categories of goods and property is done. According to the conceptual provisions of gnosiology, the phenomena and processes of economic activity in regard to accounting in the aspect of interaction of subject with the object are primary, and the acquired knowledge about them is secondary. Therefore it is logical to call the knowledge in regard to goods and property as the subject of accounting as a science. This doesn't contradict the fact that the individual phenomena and processes of economic activity in regard to their self-knowledge can be studied as an object, and the results of scientific research can be called subject when agreement with their inherent commercial properties and property relations, which in their totality form the subject of accounting as a science.