The article is devoted to identifying the causes of crisis situations that accompany modern economic reality. Despite the fact that the scientifi c community is discussing the issues of preventing the corresponding negative consequences, the research vector of the scientifi c community is aimed at the management system, at the state’s foreign and domestic policy. Th e author considers the problem from a classical perspective. It is proposed to look for answers to questions in economic theory, in philosophy, in accounting and accounting (fi nancial) statements. In support of the conclusions laid theoretical work of the English School of Economics.