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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
???????? ?????? ? ??????????? ??????????????? ?????? ? ?????? ?????????????????? ?????????
Accounting theory and methodology development in postindustrial economy conditions |
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| Creator |
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Legenchuk, S.F. |
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| Subject |
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?????????? ??????????????? ?????? ??????? ??????????????? ?????? ???????-???????????? ???????? ????? ??????????? ?????????? ??????????????? ??????? ????????????????? ????????? accounting theory accounting metatheory accounting principle scientific research program external asset intellectual capital postindustrial economy |
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| Description |
???????????? ?????? ?????????? ?? ????????? ???????? ????????????? ?????? ?? ??????????? ?????? ?????? ???????? ?????????????????? ?????????. ???????????? ?????? ?? ?????????? ??????????????? ?????? ? ????????????? ??????? ?????????????????? ????????? ?????? ???????? ???? ??????????????????? ?????????, ???????? ????? ?????????????? ????? ?? ??????????? ?????????, ???????? ???????? ?????? ? ?????? ?????????????????? ?????????. ???????? ???????? ?????????? ??????????????? ??????. ????????? ?????? ???????? ???????? ?? ????????? ???????? ??????????????? ?????? ?? ?????????? ?? ????????????. ?????????? ?????????? ??????????????? ?????? ?? ?????? ????????? ???????-????????????? ??????? ?. ????????, ???????? ?? ?????????. ????????? ?????????? ????????????? ????????? ?????? ??????? ?????????????????? ????????? ?? ????????????? ?? ???????????? ????????. ????????? ???????????? ???????? ?????? ??????????????? ?????? ? ??????????? ??????? ?? ???????? ??????? ???????? ?????? ??????????????? ??????. ????????? ????????? ?????????? ?????? ??????????????? ??????. ?????????? ?????? ? ??????????? ??????????????? ?????? ??????? ? ???????? ??????????? ?????????? ????????????. 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. |
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| Date |
2016-02-19T12:18:58Z
2016-02-19T12:18:58Z 2011-09-20 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1117
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| Language |
uk
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| Relation |
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| Publisher |
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