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Електронний архів Житомирського державного технологічного університету

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Title ???????? ?????? ? ??????????? ??????????????? ?????? ? ?????? ?????????????????? ?????????
Accounting theory and methodology development in postindustrial economy conditions
 
Creator ????????, ?????? ?????????
Legenchuk, S.F.
 
Subject ?????? ??????????????? ??????
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accounting theory
accounting metatheory
accounting principle
scientific research program
external asset
intellectual capital
postindustrial economy
 
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Dissertation is aimed at complex solving of problems of accounting theory and
methodology conformity to the conditions of postindustrial economy development.
Approach towards bringing accounting into conformity with the requirements of
postindustrial economy through the development of general-theoretical structure of
accounting, treatment of accounting science as a social cumatoid, directions of
accounting development under the conditions of postindustrial economy has been
grounded in the dissertation thesis. Essence of accounting metatheory has been
specified. Existing approaches towards singling out accounting paradigms have been
analyzed and classified. Accounting metatheory has been developed on the basis of the
conception of I. Lakatos?s scientific and research programs as well as its structure has
been specified. Testing of the compliance of accounting principles with the
requirements of postindustrial economy has been carried out as well as their modified
variants have been suggested.
Development of accounting theory in the English-speaking countries has been
divided into periods as well as the ways and methods of accounting theory development
have been outlined. Statements of substantive accounting theory have been evolved.
Theory and methodology of accounting for assets and equity of enterprise?s external
environment have been worked out.
 
Date 2016-02-19T12:18:58Z
2016-02-19T12:18:58Z
2011-09-20
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1117
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
Publisher ????