THE ANALYTIC-SYNTHETIC METHOD IN COGNITION: EPISTEMOLOGICAL FOUNDATIONS AND PRAXEOLOGICAL ASPECTS OF SCIENTIFIC ACTIVITY
Abstract
This study explores the analytic-synthetic method as a universal cognitive and methodological framework that unites analytical decomposition and synthetic reconstruction of knowledge in economics and accounting sciences. The purpose. The article aims to substantiate the epistemological foundations and praxeological manifestations of the analytic-synthetic approach as a mechanism that integrates logical reasoning, information processing, and managerial action in the digital economy. Methodology of research. The research is grounded in a systemic-dialectical, epistemological, and synergetic methodology, combining methods of comparative, analytical, and conceptual analysis. It highlights the dialectical unity of analysis and synthesis as interconnected phases of scientific cognition — analysis providing logical verification, and synthesis ensuring meaningful completeness and practical applicability. The results demonstrate that in the digital transformation era, the analytic-synthetic method evolves from a purely logical operation to a dynamic model of knowledge engineering. In the context of accounting and management control, this method serves as a bridge between data-driven analytics and decision-oriented synthesis. It allows the transformation of fragmented data into structured, value-based insights that support transparent, explainable, and ethically responsible decision-making. The paper also discusses the epistemological legitimacy of synthesis in algorithmic models, emphasizing the need for interpretability and reproducibility in artificial intelligence and Big Data systems. The praxeological dimension of the method is revealed through its capacity to transform knowledge into effective managerial actions, bridging the gap between analytical diagnostics and synthetic strategy formulation. Practical value. The practical contribution of the research lies in developing conceptual foundations for intelligent accounting and information systems capable of uniting analytical verification with synthetic modeling, thus reinforcing the coherence, transparency, and responsibility of decision-making in the digital environment. The article concludes that the analytic-synthetic method embodies not only a tool of cognition but also a philosophy of scientific activity where knowledge, action, and value are integrated into a unified cognitive process.
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