THE CONCEPT OF ACCOUNTING DEVELOPMENT IN THE AGRICULTURAL SECTOR OF THE ECONOMY
Zhuk, V.M. (2009). Kontseptsiia rozvytku bukhhalterskoho obliku v ahrarnomu sektori ekonomiky [The concept of accounting development in the agrarian sector of the economy]. Kyiv: NSC "IAE".
In the modern information world, accounting, as the oldest information system, is going through a period of "reboot", search for new ideas and demand. In developed countries, the concept of perceiving the accounting system as an important element of national security and an effective factor of economic expansion into the markets of the third world is increasingly visible.
The monograph reveals the theoretical, methodological and organisational foundations of the development of accounting in the agricultural sector of the economy. Based on the scientific doctrines of institutionalism and the concept of sustainable development, the theoretical foundations for the development of IFRS and the national accounting system are defined. The classification and hierarchy of components of institutional support for the development of accounting are developed, the institutional theory of accounting and the paradigm of accounting for the economy of harmonious (sustainable) development are scientifically defined.
The scientific basis for building the agrarian segment of the accounting theory on the basis of physiocratic doctrines and biological metaphor is formulated. The three-level model of building IFRS and national accounting standards is scientifically defined. The methodological approaches to the implementation of the second level standards for accounting for agricultural activities are determined.
The monograph is intended for academic institutions, state regulatory bodies for accounting, professional accounting organisations, researchers, teachers, managers, practicing accountants and students.
