DEVELOPMENT OF ACCOUNTING THEORY: THE INSTITUTIONAL ASPECT
Zhuk, V. M. (2018). Rozvytok teorii bukhhalterskoho obliku: instytutsionalnyi aspekt [Development of accounting theory: institutional aspect]. Kyiv: NSC "IAE"
The monograph reveals the role and importance of the accounting component of economic science, analyses the relationship between the evolution of accounting and economic theories, which allowed to identify the institutional basis for the development of accounting practice and science and formulate the foundations of institutional accounting theory.
The institutional paradigm of accounting is substantiated, the essence, content and mission of accounting as an important socio-economic institution are revealed. The scientific hypothesis about the growing role of the accounting institution in overcoming economic crises, ensuring trust, understanding and controllability in the modern world is considered. On the institutional basis, the concepts of functions, subject matter, and objects of accounting have been enriched, and its methodology and modelling have been developed. The methodology of transaction accounting is formulated. The necessity of using imperialist and engineering approaches in the development of accounting is proved. The theoretical basis for the development of the institute of professional accountants is scientifically substantiated.
The monograph is a continuation of scientific research under the research programme 40.04.00.03.D "Theoretical and methodological foundations of transformation of the institutional foundations of accounting and harmonisation of reporting and audit in the agricultural sector of the economy" of the National Research Centre "Institute of Agrarian Economics". The text of the monograph is based on the amended and supplemented materials published in the author's monograph "Fundamentals of Institutional Accounting Theory", published in 2013 in Kyiv and St. Petersburg.
The monograph will be useful for research and teaching staff, government officials and professionals, as well as for anyone interested in the latest trends in economic thought.
