The article aims to develop the concept of variability in accounting to improve financial markets by providing better information to decision-makers. The researchers identified different types of variability in accounting, such as complete univariability and limited multivariability. They proposed a structural model of the accounting system based on limited multivariability. The study also discussed the development of accounting systems in countries with developed market economies and post-Soviet countries, highlighting the importance of a hierarchical structure in accounting methodology.