Concept, principles and factors of accounting harmonization

This article reflects the problems of harmonization of many scientific disciplines, including economics, law, sociology and other fields of knowledge. Since each of these sciences applies specific research methods, and also uses its own unique conceptual apparatus, which allows identifying various aspects of this complex phenomenon. The diversity of approaches inherent in various scientific traditions is analyzed, which contributes to a deeper and more multifaceted understanding of harmonization, opening up new perspectives and nuances that may remain unnoticed with a limited view within the framework of one discipline. The conclusions set out the author's positions regarding this concept from the position of the system-process approach in the context of the movement of the integration process.