Criticism as a phenomenon in scientific research within accounting remains under-investigated. After the independence of Ukraine. the contentious debate does not calm down between followers of dramatic shifts and defenders of conventional tradition about the future development of accounting science. The purpose of the article is study of the evolution. https://www.nacrack.com/hot-savings-HiBoost-Home-15K-Smart-Link-F20G-5S-IoT-limited-super/