文章基本信息

标题：Systematic Approach to the Study of Accounting Problems
其他标题：Системний підхід до дослідження облікових проблем
本地全文：下载
作者：Lukin Volodymyr O ; Moskalenko Olena V
期刊名称：Bìznes Inform
印刷版ISSN：2222-4459
电子版ISSN：2311-116X
出版年度：2014
期号：7
语种：English
出版社：Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要：The aim of the article is to consider a systematic approach to the study of accounting problems. The article discusses and critically analyzes different approaches to the definition of "accounting system." The conclusion is that the system should be considered from the perspective of the science and practice of accounting systems that can more clearly identify the subsystem in its composition. The selection of the three levels of the hierarchy in the tested system was justified,where,except for the accounting system that exists at the level of individual state (national accounting system),can be considered the accounting system at the international level and at the enterprise level. Possible approaches to the study of accounting problems,such as institutional,linguistic,communication and so on. This revealed that among all these approaches,there is no contradiction,they complement each other and provide an opportunity to better understand the general object of study – the accounting system on a particular stage of its development in a particular state,representing its subsystems. The main condition for the effective use of the above approaches is compliance with the selected object of the study definition of "system".
其他摘要：Метою статті є розгляд можливостей системного підходу при дослідженні облікових проблем. У статті розглянуто і критично проаналізовано різні підходи до визначення поняття «система бухгалтерського обліку». Обґрунтовано висновок про те,що цю систему слід ро
关键词：accounting system;system approach;the national accounting system
其他关键词：система бухгалтерського обліку;системний підхід;національна система обліку