The article is devoted to revealing issues related to the content of the stages of business analysis development and its principles. It highlights that the stages of development of analytical science trace back to the teachings of Confucianism, as well as to sources written by Xenophon and Aristotle in Ancient Greece, and Varro and Seneca in Ancient Rome. In addition, the following are proposed as the key principles of the discipline: scientific validity, systematic approach, comprehensiveness, objectivity, effectiveness, planning, efficiency, operational efficiency, and democratic principles, each of which is briefly explained.
Пардаев et al. (Sun,) studied this question.