dc.contributor.author |
Легенчук, Сергей
|
|
dc.date.accessioned |
2020-02-11T08:18:04Z |
|
dc.date.available |
2020-02-11T08:18:04Z |
|
dc.date.issued |
2019-04 |
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dc.identifier.uri |
http://irek.ase.md:80/xmlui/handle/1234567890/49 |
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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 |