Modern accounting paradigm for presenting information on innovative activities of higher education institutions

Subject. This article deals with the issues related to the origin, development and transformation of accounting paradigms. Objectives. The article aims to study the paradigm as a philosophical category, consider the issues of the origin and development of accounting paradigms, as well as substantiate the accounting paradigm of presenting information about the innovative activities of universities. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and generalization. Results. Based on the study of various accounting paradigms proposed by foreign and domestic authors, the article argues that the need to provide reliable and useful information about the innovative activities of higher education institutions urgently requires the development of a certain paradigm in accordance with the specifics of their activities. It theoretically substantiates the accounting paradigms for presenting information on the innovative activities of higher education institutions in the context of the purposes of presenting information, accounting objects and reporting forms. Conclusions. Accounting science is characterized by the evolutionary concept of paradigm change in the context of historical stages of the development of science, which does not require revolutionary transformations. The change in the accounting paradigms of higher education institutions is closely related to the evolution of models of their functioning, the formation of fourth-generation universities. The accounting paradigm for presenting information on innovative activities of higher education institutions should be based on progressive achievements and developments of the professional community in the field of providing information on innovative activities.