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.