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The aim of the article is to identify and critically assess the key concepts, ideas, and the epistemological principles of the contemporary sociological theory. In light of the "peripheral" concerns, the aim of the paper is to identify and critically assess the meta-methodological principles of the contemporary sociological theory. The article focuses on the relations between sociology, society, modernization, and globalization, including the "borderline" Lithuanian case. In the later analysis, the paper focuses on the differences of social theory and sociological theory, the sociological forms and the criteria of their differentiation. The article attempts to provide an understanding of the conceptual connections between social theory and political philosophy. Although the concept of "theory" has deep roots in the professional discourses of East European intellectuals, sociological theory finds itself in a position where it cannot significantly affect the socio-political intellectual agenda. Moreover, the theoretical sociology more and more is identified with the role of the 'under laborer'. The situation is further complicated by the fact that the deterministic scheme of the old (Soviet) historicism corresponds to the optimistic perspective of the new (Western) historicism. The article points out to an urgent need to re-think the perspectives of sociological theory for contemporary times. The article concludes with discussion of criteria in the assessment of status and value of theoretical sociology.

The aim of the article is to identify and critically assess the key concepts, ideas, and the epistemological principles of the contemporary sociological theory. In light of the "peripheral" concerns, the aim of the paper is to identify and critically assess the meta-methodological principles of the contemporary sociological theory. The article focuses on the relations between sociology, society, modernization, and globalization, including the "borderline" Lithuanian case. In the later analysis, the paper focuses on the differences of social theory and sociological theory, the sociological forms and the criteria of their differentiation. The article attempts to provide an understanding of the conceptual connections between social theory and political philosophy. Although the concept of "theory" has deep roots in the professional discourses of East European intellectuals, sociological theory finds itself in a position where it cannot significantly affect the socio-political intellectual agenda. Moreover, the theoretical sociology more and more is identified with the role of the 'under laborer'. The situation is further complicated by the fact that the deterministic scheme of the old (Soviet) historicism corresponds to the optimistic perspective of the new (Western) historicism. The article points out to an urgent need to re-think the perspectives of sociological theory for contemporary times. The article concludes with discussion of criteria in the assessment of status and value of theoretical sociology.

The aim of the article is to identify and critically assess the key concepts, ideas, and the epistemological principles of the contemporary sociological theory. In light of the "peripheral" concerns, the aim of the paper is to identify and critically assess the meta-methodological principles of the contemporary sociological theory. The article focuses on the relations between sociology, society, modernization, and globalization, including the "borderline" Lithuanian case. In the later analysis, the paper focuses on the differences of social theory and sociological theory, the sociological forms and the criteria of their differentiation. The article attempts to provide an understanding of the conceptual connections between social theory and political philosophy. Although the concept of "theory" has deep roots in the professional discourses of East European intellectuals, sociological theory finds itself in a position where it cannot significantly affect the socio-political intellectual agenda. Moreover, the theoretical sociology more and more is identified with the role of the 'under laborer'. The situation is further complicated by the fact that the deterministic scheme of the old (Soviet) historicism corresponds to the optimistic perspective of the new (Western) historicism. The article points out to an urgent need to re-think the perspectives of sociological theory for contemporary times. The article concludes with discussion of criteria in the assessment of status and value of theoretical sociology.

The aim of the article is to identify and critically assess the key concepts, ideas, and the epistemological principles of the contemporary sociological theory. In light of the "peripheral" concerns, the aim of the paper is to identify and critically assess the meta-methodological principles of the contemporary sociological theory. The article focuses on the relations between sociology, society, modernization, and globalization, including the "borderline" Lithuanian case. In the later analysis, the paper focuses on the differences of social theory and sociological theory, the sociological forms and the criteria of their differentiation. The article attempts to provide an understanding of the conceptual connections between social theory and political philosophy. Although the concept of "theory" has deep roots in the professional discourses of East European intellectuals, sociological theory finds itself in a position where it cannot significantly affect the socio-political intellectual agenda. Moreover, the theoretical sociology more and more is identified with the role of the 'under laborer'. The situation is further complicated by the fact that the deterministic scheme of the old (Soviet) historicism corresponds to the optimistic perspective of the new (Western) historicism. The article points out to an urgent need to re-think the perspectives of sociological theory for contemporary times. The article concludes with discussion of criteria in the assessment of status and value of theoretical sociology.

The aim of the article is to identify and critically assess the key concepts, ideas, and the epistemological principles of the contemporary sociological theory. In light of the "peripheral" concerns, the aim of the paper is to identify and critically assess the meta-methodological principles of the contemporary sociological theory. The article focuses on the relations between sociology, society, modernization, and globalization, including the "borderline" Lithuanian case. In the later analysis, the paper focuses on the differences of social theory and sociological theory, the sociological forms and the criteria of their differentiation. The article attempts to provide an understanding of the conceptual connections between social theory and political philosophy. Although the concept of "theory" has deep roots in the professional discourses of East European intellectuals, sociological theory finds itself in a position where it cannot significantly affect the socio-political intellectual agenda. Moreover, the theoretical sociology more and more is identified with the role of the 'under laborer'. The situation is further complicated by the fact that the deterministic scheme of the old (Soviet) historicism corresponds to the optimistic perspective of the new (Western) historicism. The article points out to an urgent need to re-think the perspectives of sociological theory for contemporary times. The article concludes with discussion of criteria in the assessment of status and value of theoretical sociology.

The aim of the article is to identify and critically assess the key concepts, ideas, and the epistemological principles of the contemporary sociological theory. In light of the "peripheral" concerns, the aim of the paper is to identify and critically assess the meta-methodological principles of the contemporary sociological theory. The article focuses on the relations between sociology, society, modernization, and globalization, including the "borderline" Lithuanian case. In the later analysis, the paper focuses on the differences of social theory and sociological theory, the sociological forms and the criteria of their differentiation. The article attempts to provide an understanding of the conceptual connections between social theory and political philosophy. Although the concept of "theory" has deep roots in the professional discourses of East European intellectuals, sociological theory finds itself in a position where it cannot significantly affect the socio-political intellectual agenda. Moreover, the theoretical sociology more and more is identified with the role of the 'under laborer'. The situation is further complicated by the fact that the deterministic scheme of the old (Soviet) historicism corresponds to the optimistic perspective of the new (Western) historicism. The article points out to an urgent need to re-think the perspectives of sociological theory for contemporary times. The article concludes with discussion of criteria in the assessment of status and value of theoretical sociology.

This is the fourth part of a series of essays on contemporary sociological theory. The aim of these essays is to identify and critically assess the key concepts, ideas, epistemological principles, and the relational – symmetric and asymmetric – aspects of the ongoing global division of sociological labor. Although the concept of "theory" has deep roots in the professional discourses of East European intellectuals, sociological theory finds itself in a position where it cannot significantly affect the socio-political intellectual agenda. Moreover, sociological theory more and more is identified with the role of an "underlaborer." If so, the problem needs to be posed in this way: it seems that current time has given us a chance to ask whether the shifting boundaries of democratic politics have begun to exert influence on the understanding of sociological theory. Thus, it is questionable that the mere "cumulative" growth of intellectual and institutional sociological recourses in a global context will automatically strengthen a theoretical sensibility. What is needed in sociological theoretical culture is not another symmetric-functional historicism, including the one-dimensional scientific mode of explanatory historicism ("from specificity to generality" [see Alexander 1982; 7]), but a deeper critical understanding of both analytical theoretical frameworks and normative discourses, including the attempts to understand the unevenly distributed global sociological field of asymmetric institutional and intellectual power relations. The examination of the fourfold functional model of Michael Burawoy had demonstrated that there are four dilemmas that he confronts in his attempts to articulate the idea of public sociology in a globalizing context: first, the contradiction between the universal content and national form of public sociology; second, the contradiction between analytical realism and pluralist relativism; third, the (nominal) contradiction between artificial types of public sociology and critical sociology; fourth, the contradiction between epistemological pluralism and value pluralism. The fourth part of a series of essays discusses the relevance of the relatively radical ("alternative") conceptual proposal of Steven Seidman for contemporary metatheoretical debates, especially those concerned with (1) the relation between "analytic" and "ideological" frameworks, (2) the interplay between empirical generalizations and theoretical generalizations. Unlike Burawoy, Seidman is more genealogically conscious of local/temporal nature of social relations and various – symmetric and asymmetric – boundaries, including social theoretical and sociological theoretical. It is for this sensitive reason that Seidman rejects the "arrogance" of foundational theoretical schemes. Despite his recognition of the limits of a-contextual theorizing and the need to embrace local vs. universal perspective (for example, by evaluating conflicting perspectives and intellectual, social, moral, and political consequences), however, his model is constructed in such a way that it depends too much on the kind of one-dimensional inductive orientation. There are at least two further problems that result from the "event-based" narrative of postmodern social theory which deals carefully with its temporal and spatial boundaries: first, problems in identifying different criteria of the relation between the different multidimensional levels of epistemological continuum; second, problems related to developing ways of evaluating (a) the (probably) vital link between general categories of classical social theory and general (nevertheless, accountable) moral principles, (b) the relation between different principles of presuppositional theoretical level and moderate prognostic potentialities of postpositivistic (however, firmly classical, i.e., "social") theory.

This is the fourth part of a series of essays on contemporary sociological theory. The aim of these essays is to identify and critically assess the key concepts, ideas, epistemological principles, and the relational – symmetric and asymmetric – aspects of the ongoing global division of sociological labor. Although the concept of "theory" has deep roots in the professional discourses of East European intellectuals, sociological theory finds itself in a position where it cannot significantly affect the socio-political intellectual agenda. Moreover, sociological theory more and more is identified with the role of an "underlaborer." If so, the problem needs to be posed in this way: it seems that current time has given us a chance to ask whether the shifting boundaries of democratic politics have begun to exert influence on the understanding of sociological theory. Thus, it is questionable that the mere "cumulative" growth of intellectual and institutional sociological recourses in a global context will automatically strengthen a theoretical sensibility. What is needed in sociological theoretical culture is not another symmetric-functional historicism, including the one-dimensional scientific mode of explanatory historicism ("from specificity to generality" [see Alexander 1982; 7]), but a deeper critical understanding of both analytical theoretical frameworks and normative discourses, including the attempts to understand the unevenly distributed global sociological field of asymmetric institutional and intellectual power relations. The examination of the fourfold functional model of Michael Burawoy had demonstrated that there are four dilemmas that he confronts in his attempts to articulate the idea of public sociology in a globalizing context: first, the contradiction between the universal content and national form of public sociology; second, the contradiction between analytical realism and pluralist relativism; third, the (nominal) contradiction between artificial types of public sociology and critical sociology; fourth, the contradiction between epistemological pluralism and value pluralism. The fourth part of a series of essays discusses the relevance of the relatively radical ("alternative") conceptual proposal of Steven Seidman for contemporary metatheoretical debates, especially those concerned with (1) the relation between "analytic" and "ideological" frameworks, (2) the interplay between empirical generalizations and theoretical generalizations. Unlike Burawoy, Seidman is more genealogically conscious of local/temporal nature of social relations and various – symmetric and asymmetric – boundaries, including social theoretical and sociological theoretical. It is for this sensitive reason that Seidman rejects the "arrogance" of foundational theoretical schemes. Despite his recognition of the limits of a-contextual theorizing and the need to embrace local vs. universal perspective (for example, by evaluating conflicting perspectives and intellectual, social, moral, and political consequences), however, his model is constructed in such a way that it depends too much on the kind of one-dimensional inductive orientation. There are at least two further problems that result from the "event-based" narrative of postmodern social theory which deals carefully with its temporal and spatial boundaries: first, problems in identifying different criteria of the relation between the different multidimensional levels of epistemological continuum; second, problems related to developing ways of evaluating (a) the (probably) vital link between general categories of classical social theory and general (nevertheless, accountable) moral principles, (b) the relation between different principles of presuppositional theoretical level and moderate prognostic potentialities of postpositivistic (however, firmly classical, i.e., "social") theory.

This is the fourth part of a series of essays on contemporary sociological theory. The aim of these essays is to identify and critically assess the key concepts, ideas, epistemological principles, and the relational – symmetric and asymmetric – aspects of the ongoing global division of sociological labor. Although the concept of "theory" has deep roots in the professional discourses of East European intellectuals, sociological theory finds itself in a position where it cannot significantly affect the socio-political intellectual agenda. Moreover, sociological theory more and more is identified with the role of an "underlaborer." If so, the problem needs to be posed in this way: it seems that current time has given us a chance to ask whether the shifting boundaries of democratic politics have begun to exert influence on the understanding of sociological theory. Thus, it is questionable that the mere "cumulative" growth of intellectual and institutional sociological recourses in a global context will automatically strengthen a theoretical sensibility. What is needed in sociological theoretical culture is not another symmetric-functional historicism, including the one-dimensional scientific mode of explanatory historicism ("from specificity to generality" [see Alexander 1982; 7]), but a deeper critical understanding of both analytical theoretical frameworks and normative discourses, including the attempts to understand the unevenly distributed global sociological field of asymmetric institutional and intellectual power relations. The examination of the fourfold functional model of Michael Burawoy had demonstrated that there are four dilemmas that he confronts in his attempts to articulate the idea of public sociology in a globalizing context: first, the contradiction between the universal content and national form of public sociology; second, the contradiction between analytical realism and pluralist relativism; third, the (nominal) contradiction between artificial types of public sociology and critical sociology; fourth, the contradiction between epistemological pluralism and value pluralism. The fourth part of a series of essays discusses the relevance of the relatively radical ("alternative") conceptual proposal of Steven Seidman for contemporary metatheoretical debates, especially those concerned with (1) the relation between "analytic" and "ideological" frameworks, (2) the interplay between empirical generalizations and theoretical generalizations. Unlike Burawoy, Seidman is more genealogically conscious of local/temporal nature of social relations and various – symmetric and asymmetric – boundaries, including social theoretical and sociological theoretical. It is for this sensitive reason that Seidman rejects the "arrogance" of foundational theoretical schemes. Despite his recognition of the limits of a-contextual theorizing and the need to embrace local vs. universal perspective (for example, by evaluating conflicting perspectives and intellectual, social, moral, and political consequences), however, his model is constructed in such a way that it depends too much on the kind of one-dimensional inductive orientation. There are at least two further problems that result from the "event-based" narrative of postmodern social theory which deals carefully with its temporal and spatial boundaries: first, problems in identifying different criteria of the relation between the different multidimensional levels of epistemological continuum; second, problems related to developing ways of evaluating (a) the (probably) vital link between general categories of classical social theory and general (nevertheless, accountable) moral principles, (b) the relation between different principles of presuppositional theoretical level and moderate prognostic potentialities of postpositivistic (however, firmly classical, i.e., "social") theory.

This is the fourth part of a series of essays on contemporary sociological theory. The aim of these essays is to identify and critically assess the key concepts, ideas, epistemological principles, and the relational – symmetric and asymmetric – aspects of the ongoing global division of sociological labor. Although the concept of "theory" has deep roots in the professional discourses of East European intellectuals, sociological theory finds itself in a position where it cannot significantly affect the socio-political intellectual agenda. Moreover, sociological theory more and more is identified with the role of an "underlaborer." If so, the problem needs to be posed in this way: it seems that current time has given us a chance to ask whether the shifting boundaries of democratic politics have begun to exert influence on the understanding of sociological theory. Thus, it is questionable that the mere "cumulative" growth of intellectual and institutional sociological recourses in a global context will automatically strengthen a theoretical sensibility. What is needed in sociological theoretical culture is not another symmetric-functional historicism, including the one-dimensional scientific mode of explanatory historicism ("from specificity to generality" [see Alexander 1982; 7]), but a deeper critical understanding of both analytical theoretical frameworks and normative discourses, including the attempts to understand the unevenly distributed global sociological field of asymmetric institutional and intellectual power relations. The examination of the fourfold functional model of Michael Burawoy had demonstrated that there are four dilemmas that he confronts in his attempts to articulate the idea of public sociology in a globalizing context: first, the contradiction between the universal content and national form of public sociology; second, the contradiction between analytical realism and pluralist relativism; third, the (nominal) contradiction between artificial types of public sociology and critical sociology; fourth, the contradiction between epistemological pluralism and value pluralism. The fourth part of a series of essays discusses the relevance of the relatively radical ("alternative") conceptual proposal of Steven Seidman for contemporary metatheoretical debates, especially those concerned with (1) the relation between "analytic" and "ideological" frameworks, (2) the interplay between empirical generalizations and theoretical generalizations. Unlike Burawoy, Seidman is more genealogically conscious of local/temporal nature of social relations and various – symmetric and asymmetric – boundaries, including social theoretical and sociological theoretical. It is for this sensitive reason that Seidman rejects the "arrogance" of foundational theoretical schemes. Despite his recognition of the limits of a-contextual theorizing and the need to embrace local vs. universal perspective (for example, by evaluating conflicting perspectives and intellectual, social, moral, and political consequences), however, his model is constructed in such a way that it depends too much on the kind of one-dimensional inductive orientation. There are at least two further problems that result from the "event-based" narrative of postmodern social theory which deals carefully with its temporal and spatial boundaries: first, problems in identifying different criteria of the relation between the different multidimensional levels of epistemological continuum; second, problems related to developing ways of evaluating (a) the (probably) vital link between general categories of classical social theory and general (nevertheless, accountable) moral principles, (b) the relation between different principles of presuppositional theoretical level and moderate prognostic potentialities of postpositivistic (however, firmly classical, i.e., "social") theory.

The article gives an overview of the basic concepts of Game Theory, such as zero sum game and non-zero sum game for two players, von Neumann's mini-max theorem, Pareto optimum, simple and iterated Prisoner's dilemma, Evolutionary stable strategy. Game Theory is understood as an analytical tool dealing with situations of conflict and co-operation. One of the main ideas of the theory is that by reducing and simplifying complicated phenomena of our everyday world we can often find a simple game situation with a single or more solutions. The theory helps to search for solutions by constructing ideal types of situations that contain principal elements of rational choice. There is no claim that Game Theory is something completed and not problematic itself and yet it provides elegant logical tools for analysis of social, political and philosophical life.

The article gives an overview of the basic concepts of Game Theory, such as zero sum game and non-zero sum game for two players, von Neumann's mini-max theorem, Pareto optimum, simple and iterated Prisoner's dilemma, Evolutionary stable strategy. Game Theory is understood as an analytical tool dealing with situations of conflict and co-operation. One of the main ideas of the theory is that by reducing and simplifying complicated phenomena of our everyday world we can often find a simple game situation with a single or more solutions. The theory helps to search for solutions by constructing ideal types of situations that contain principal elements of rational choice. There is no claim that Game Theory is something completed and not problematic itself and yet it provides elegant logical tools for analysis of social, political and philosophical life.

The article gives an overview of the basic concepts of Game Theory, such as zero sum game and non-zero sum game for two players, von Neumann's mini-max theorem, Pareto optimum, simple and iterated Prisoner's dilemma, Evolutionary stable strategy. Game Theory is understood as an analytical tool dealing with situations of conflict and co-operation. One of the main ideas of the theory is that by reducing and simplifying complicated phenomena of our everyday world we can often find a simple game situation with a single or more solutions. The theory helps to search for solutions by constructing ideal types of situations that contain principal elements of rational choice. There is no claim that Game Theory is something completed and not problematic itself and yet it provides elegant logical tools for analysis of social, political and philosophical life.

The article gives an overview of the basic concepts of Game Theory, such as zero sum game and non-zero sum game for two players, von Neumann's mini-max theorem, Pareto optimum, simple and iterated Prisoner's dilemma, Evolutionary stable strategy. Game Theory is understood as an analytical tool dealing with situations of conflict and co-operation. One of the main ideas of the theory is that by reducing and simplifying complicated phenomena of our everyday world we can often find a simple game situation with a single or more solutions. The theory helps to search for solutions by constructing ideal types of situations that contain principal elements of rational choice. There is no claim that Game Theory is something completed and not problematic itself and yet it provides elegant logical tools for analysis of social, political and philosophical life.

Positive accounting theory is one of the basic financial accounting theories. This theory seeks to explain and predict accounting practice of the company. positive accounting theory include three mainstreams of empirical research: I) three hypotheses (the bonus plan hypothesis, the financial leverage hypothesis and the size hypothesis) explaining accounting policy choice by the managers are tested; 2) earnings manipuJation (earnings management, income smoothing, 'taking the bath') and creative accounting are anaJyzed; and 3) the reaction of capitaJ market to reported accounting numbers and changes of policy methods are researched. Positive accounting theory is considered as a good economic theory, but it is criticized by some authors. Positive accounting theory do not gives prescriptions for accounting practice, it does not say something about good or bad accounting policy of the company. researchers do not take into account relations between managers and accountants in the companies in their empirical investigations. Hypotheses of positive accounting theory and resuJts of many investigations are based on the accounting policy of large politica1Jy sensitive (for example, oi! and gas) companies in well-developed countries, but results of hypotheses' testing may differ analyzing accounting policy choices of small companies in the middle economy countries. Despite critics positive accounting theory stays mostly grounded accounting research paradigm during last decades.