???????? ??????????????? ?????? ?????????? ? ??????? ?????????? ???????????? ???????????? ?? ???????????? ?????????? ???? ????????? ??????????
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
???????? ??????????????? ?????? ?????????? ? ??????? ?????????? ???????????? ???????????? ?? ???????????? ?????????? ???? ????????? ??????????
Development of corporate accounting from the perspective of the psychology of interested users and specifics of their perception of accounting information |
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| Creator |
?????????, ????? ??????????
Kondratyuk, O.M. |
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| Subject |
?????????????? ?????
????????????? ?????????? ?????????? ?????????? ??????????? ?????????? accounting differentiation integration information corporation users psychology |
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| Description |
????????? ??????? ????????????? ??????????????? ?????? ?? ??????????. ??????????????? ????????? ???????? ??????????????? ?????? ? ???????????? ????????? ???????????? ? ????????? ????????????? ???????? ?? ??????????????? ?????????? ???? ????????? ??????????. ???????? ??????????????? ?????????? ?????????? ?? ?????????????. ?????????? ????? ???????????? ??????, ?? ???????????? ??????? ?? ???? ??????????????? ??????, ?? ????????? ????????? ??????????. ?????????? ?????????????? ???????? ????????????? ????????? ????????? ?????????? ? ???????? ?????????? ? ????? ????????: 1) ? ??????? ???????????? ?????????? ????????- ??????????? ?????; 2) ? ??????? ??????? ?????; 3) ? ??????? ????????? ??????????; 4) ? ??????? ??????????? ??????????; 5) ? ??????? ????????? ????????????? ????? ???????????. ????????? ???????????? ????????? ?????????? ?? ????????? ?????????????. The question of the relationship between accounting and psychology is raised in this article. There is the substantiation of further development of accounting into serving the interests of users-subjects of corporate relationships and ambiguity of their perception of accounting information. The ambiguity of users? perception of accounting information is shown. The map of stakeholders as well as their information needs and types of accounting, which generate the appropriate information, are formed. The degree of study of psychological component of accounting in the scientific literature is examined in terms of the following aspects: 1) from the perspective of cognitive complexity of accounting analytical data; 2) from the perspective of data source; 3) from the perspective of executor of information, 4) from the perspective of user of information; 5) from the perspective of separation of individual?s psychological types. The necessity of further study of this problematics is emphasized. |
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| Date |
2016-03-29T07:56:34Z
2016-03-29T07:56:34Z 2013 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2369
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| Language |
uk
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| Relation |
?????? ????: ?????????? ?????;3(65)
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| Publisher |
????
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