INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT
The general science genesis as well as particularly accounting science genesis, in search of contemporary approaches towards identification of new problems, arising at current science development stage, and methods to ensure its solution has been considered. The conclusion has been made, that the mo...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-06-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1467 |
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| _version_ | 1832541834001252352 |
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| author | O. A. Ageeva |
| author_facet | O. A. Ageeva |
| author_sort | O. A. Ageeva |
| collection | DOAJ |
| description | The general science genesis as well as particularly accounting science genesis, in search of contemporary approaches towards identification of new problems, arising at current science development stage, and methods to ensure its solution has been considered. The conclusion has been made, that the most actual although the least studied is institutional approach to accounting and financial reporting development. Institutional aspects of accounting and financial reporting have been generalized, сurrent main directions of research in the field of accounting and financial reporting have been revealed, the development of which is possible on the basis of an institutional approach. |
| format | Article |
| id | doaj-art-8a588ea067bd4506a58fd777f6f63caa |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-06-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-8a588ea067bd4506a58fd777f6f63caa2025-02-04T08:27:59ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-06-010510811510.26425/1816-4277-2019-5-108-1151377INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENTO. A. Ageeva0State University of ManagementThe general science genesis as well as particularly accounting science genesis, in search of contemporary approaches towards identification of new problems, arising at current science development stage, and methods to ensure its solution has been considered. The conclusion has been made, that the most actual although the least studied is institutional approach to accounting and financial reporting development. Institutional aspects of accounting and financial reporting have been generalized, сurrent main directions of research in the field of accounting and financial reporting have been revealed, the development of which is possible on the basis of an institutional approach.https://vestnik.guu.ru/jour/article/view/1467evolutionscientific periodaccountingfinancial reportinginstitutional approachinstitutetheoretical and practical problems |
| spellingShingle | O. A. Ageeva INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT Вестник университета evolution scientific period accounting financial reporting institutional approach institute theoretical and practical problems |
| title | INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT |
| title_full | INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT |
| title_fullStr | INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT |
| title_full_unstemmed | INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT |
| title_short | INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT |
| title_sort | institutional approach to accounting and financial reporting necessity and possibility of its application at present stage of science development |
| topic | evolution scientific period accounting financial reporting institutional approach institute theoretical and practical problems |
| url | https://vestnik.guu.ru/jour/article/view/1467 |
| work_keys_str_mv | AT oaageeva institutionalapproachtoaccountingandfinancialreportingnecessityandpossibilityofitsapplicationatpresentstageofsciencedevelopment |