Please use this identifier to cite or link to this item:
https://irek.ase.md:443/xmlui/handle/1234567890/49
Title: | Бухгалтерский учет как социальная наука: украинский контекст |
Authors: | Легенчук, Сергей |
Keywords: | бухгалтерский учет как наука социальная наука теория бухгалтерского учета |
Issue Date: | Apr-2019 |
Publisher: | ASEM |
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. |
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. |
URI: | http://irek.ase.md:80/xmlui/handle/1234567890/49 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Legenciuk_S_ conf_con_05.04.19.pdf | 384.66 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.