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Бухгалтерский учет как социальная наука: украинский контекст
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| dc.contributor.author | Легенчук, Сергей
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| dc.date.accessioned | 2020-02-11T08:18:04Z | |
| dc.date.available | 2020-02-11T08:18:04Z | |
| dc.date.issued | 2019-04 | |
| dc.identifier.uri | http://irek.ase.md:80/xmlui/handle/1234567890/49 | |
| dc.description | ЛЕГЕНЧУК, Сергей. Бухгалтерский учет как социальная наука: украинский контекст. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 230-237. ISBN 978-9975-127-67-7. | en_US |
| dc.description.abstract | The reasons for the need to confirm the scientific status of accounting have been considered. The peculiarities of changing the goals of accounting as a science have been grounded. The concept of the “card of accounting information models has been proposed. The historical background of the emergence of an understanding of accounting as a social science has been analyzed. The main reasons why accounting is a social science have been substantiated. The reasons for the absence among Ukrainian researchers of the understanding of accounting as a social science have been highlighted. CZU: 657.1(477) ; JEL: M410 Accounting. | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | бухгалтерский учет как наука | en_US |
| dc.subject | социальная наука | en_US |
| dc.subject | теория бухгалтерского учета | en_US |
| dc.title | Бухгалтерский учет как социальная наука: украинский контекст | en_US |
| dc.type | Article | en_US |
