DEVELOPMENT OF ACCOUNTING IN THE CONTEXT OF CONTRACTING THEORY
Journal Title: Проблеми системного підходу в економіці - Year 2017, Vol 2, Issue 58
Abstract
The necessity of improving the current accounting model based on the use of new methodological tools has been grounded. It was established that the accounting is largely affected by changes occurring in the global economic system (postindustrial movement, implementation of innovations, wide spread of information technologies and systems). Determined that the issue of the national accounting system based on the use of institutional methodological tools pay attention E. Geyer, V. Dyba, V. Evdokymov, V. Zhuk, A. Kantsurov, S. Lehenchuk, N. Lohanova, V. Metelytsa, O. Petruk, K. Romanchuk, I. Sadovska and others. The purpose of the article is to identify and substantiate actual directions of accounting in the context of contracting theory. The factors that contribute to the need to find new methods of scientific research in the field of accounting have been allocated. Two reasons for failure of use new institutional concepts in accounting have been identified. The expediency of the contracting theory for further development of a national accounting system on its two levels (level of accounting standards; accounting entity level) has been grounded. Three main areas of accounting theory in the context of contracting theory (agency theory, contracting theory, positive accounting theory) that allow bring accounting as a science to a new qualitative level have been allocated. Proved that use of the contracting theory in accounting research is a powerful tool to address the currant actual problems in a liberalized accounting system. The role of new institutional research to improve the procedural aspects of accounting and financial reporting has been suggested.
Authors and Affiliations
I. A. Yuhimenko-Nazaruk
Keywords
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