THE IMPACT OF GLOBALIZATION ON THE ACCOUNTING SYSTEM OF UKRAINE
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 4, Issue 4
Abstract
Introduction. The globalization of the economy, a comprehensive deepening of international relations, the emergence and development of transnational corporations, holding companies, financial and industrial groups, etc., caused the necessity of the harmonization and standardization of accounting on the international level. Methods of research – general methods of analysis and synthesis, induction and deduction, the ascent from the abstract to the concrete and also specific methods of analysis: clustering, comparison, etc. Results. Social and evolutionary changes, economic reform conversion, absence of developing of the concept of accounting in Ukraine, the crisis of modern accounting theory causing trouble of mismatching of the theoretical and methodological support of accounting development towards the existing social and economic realities. Discussion. There were problems that requires a creating the Concept of accounting development in Ukraine in the conditions of the global information society as national ideology and as a state document based on the latest paradigm, the formation of which is caused by changes in society.
Authors and Affiliations
Iryna Shchyrba, Natalia Ryabinina
Keywords
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