Scientific Interpretation of the Accounting Methodology in the Works of the Coryphaeans of Accounting
Journal Title: Oblik i finansi - Year 2018, Vol 1, Issue 2
Abstract
Understanding of the concept of “methodology of science” in combination with the practical use of methodical methods of scientific research is one of the most effective tools for searching for new ideas and solutions to current scientific problems. The purpose of the article is to investigate the genesis of scientific thought regarding the interpretation of the concept of “methodology of accounting” and to identify the main indicators that cause its changes and determine the corresponding vectors of scientific research on improving the methodology of domestic accounting science and practice. The scientific approaches to the interpretation of the concept of “accounting methodology” were systematized and on this basis it was established that the main provisions of accounting methodology are formed and modified within the subject, method, objects and functions of accounting. It was proved that the new requirements and conditions for the existence of public formations of the relevant period are indicators of changes in the accounting methodology. They necessitate a deeper understanding of the facts of economic life and the urgent application of improved or previously unknown methods of their accounting. Globalization processes, institutional changes and other social transformations lead to the appearance of fundamentally new accounting objects, or the acquisition by existing objects of new forms and properties that require identification, assessment and reflection in accounting and information systems. In particular, in modern conditions, the need to search for new methodological solutions for the classification, assessment and accounting of intellectual capital objects, objects of natural resource potential, objects of synthetic biology, objects of virtual economy is growing. It was substantiated that the accounting methodology is a dynamic concept, and its composition content cannot be considered in isolation. It is the component of methodology of economic science. The operating environment of accounting methodology interacts and integrates with economic theory, institutional theory, economic analysis, ecological and behavioral economics. The study of changes in accounting methodology should be carried out comprehensively and constantly with the aim of ensuring the interrelation of the system of scientific knowledge with the systems of professional activity. For this reason, the algorithm for scientific search has been formulated in order to solving methodological accounting problems. This algorithm has an applied value for an active audience and is oriented toward building an effective model of national accounting systems.
Authors and Affiliations
Nataliya Kantsedal
Keywords
Related Articles
- EP ID EP297185
- DOI -
- Views 218
- Downloads 0
Особливості розподілу непрямих витрат на підприємствах будівельної галузі
Важливим питанням калькулювання в будівництві є облік і розподіл непрямих витрат, оскільки їх частка в собівартості будівельно-монтажних робіт для більшості будівельних організацій має тенденцію до неухильного зростання....
The Effect of Attributes of Innovation on Adoption of E-Filing with Taxpayers’ Trust as Moderating Variable
The adoption of e-filing is an integral component of digitalization in public administration. In Indonesia, the Directorate General of Taxes (DGT) has made various efforts to increase tax revenue from taxpayers by using...
Accounting of Biological Assets and Agricultural Production According to New National Accounting Standards
The article deals with the legal aspects of the recognition of biological assets and agricultural production. The classification of biological assets under the adopted legislative acts is introduced. The possibility of u...
Anti-Corruption Audit: Concept, Types, and Elements
The prosperity of corruption, especially during the war, is one of the threats to Ukraine's national security, political stability and economy. International audit practice shows that anti-corruption audit is an effectiv...
The Implications of Robotic Process Automation in the Automation of Economic Processes: A Case Study of Fruit Processing Factory
For several years, big companies in Romania and beyond have faced various challenges, including digitization. This involves transitioning to new versions of integrated ERP systems, incorporating cutting-edge database tre...