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The textbook reveals the main elements of the methodology for conducting scientific research in the field of accounting, analysis and control. The essence of science and the history of its development, classification of sciences and regulation of scientific activity both in Ukraine and abroad, issues of training and qualification of scientific personnel are covered. The methodology for preparing abstracts and writing a scientific article is presented.

The requirements for the ethics of scientific activity, criteria for assessing the scientific nature of a scientist's work are presented. The achievements of accounting schools of thought from different countries are analysed.

Designed for postgraduate students, researchers, teachers, masters and students of higher education institutions engaged in research in the field of accounting.