International Accounting
 

Principles of accounting: A retrospective of the formation and current trends

Vol. 20, Iss. 7, APRIL 2017

PDF  Article PDF Version

Received: 26 December 2016

Received in revised form: 12 January 2017

Accepted: 25 January 2017

Available online: 14 April 2017

Subject Heading: THEORY OF ACCOUNTING

JEL Classification: М40, М41

Pages: 370-384

https://doi.org/10.24891/ia.20.7.370

Akat'eva M.D. Moscow Polytechnic University, Moscow, Russian Federation
amdmgup@mail.ru

Subject The article discusses the principles of accounting, treating them as assumptions of the accounting theory.
Objectives The article aims to study the problem of accounting principles formation in academic community and define historical and current patterns in the interpretation of accounting principles and their conceptual characteristics.
Methods For the study, I used a comparative analysis of the existing theoretical findings, and the methods logical and expert analyses.
Results The article shows certain subjectivity of various authors in the formation of accounting principles, as well as the influence of various economic, social and cultural factors on the formation. Historical retrospective assessment identifies some particular terminology and continuity of concepts, and the domestic accounting science borrowings from the international experience in part of accounting principles.
Conclusions and Relevance The article concludes that historically, the use of the terms postulates and principles as identical, has become a stable trend. The elements of accounting methodology, technology, and ethics are often considered as accounting principles. A confusion of accounting principles with the assumptions and requirements associated with the formation of accounting policies makes the most serious theoretical problem. The main results of the study can be applied in the preparation of scientific and methodological publications on accounting theory in part of the fundamentals and specifics of terminology.

Keywords: accounting, principles, postulates, retrodiction

References:

  1. Sokolov Ya.V. Osnovy teorii bukhgalterskogo ucheta: monografiya [The foundations of accounting theory: a monograph]. Moscow, Finansy i statistika Publ., 2003, 496 p.
  2. Sokolov Ya.V. Ocherki po istorii bukhgalterskogo ucheta [Essays on the history of accounting]. Moscow, Finansy i statistika Publ., 1991, 400 p.
  3. Rudanovskii A.P. Printsipy obshchestvennogo schetovedeniya [Principles of social bookkeeping]. Moscow, T-vo Pechatnya S.P. Yakovleva Publ., 1913, 379 p.
  4. Palii V.F. Teoriya bukhgalterskogo ucheta: sovremennye problemy [Accounting Theory: contemporary problems]. Moscow, Bukhgalterskii uchet Publ., 2007, 84 p.
  5. Hendriksen E.S., Van Breda M.F. Teoriya bukhgalterskogo ucheta [Accounting Theory]. Moscow, Finansy i statistika Publ., 2000, 567 p.
  6. Pacioli L. Traktat o schetakh i zapisyakh [Treatise on Accounts and Records]. Moscow, Finansy i statistika Publ., 2001, 368 p.
  7. Sokolov Ya.V. Luka Pacholi: chelovek i myslitel'. V kn.: Pacholi L. Traktat o schetakh i zapisyakh [Luca Pacioli: man and thinker. In: Pacioli L. Treatise on Accounts and Records]. Moscow, Finansy i statistika Publ., 1994.
  8. Mal'kova T.N. Drevnyaya bukhgalteriya: kakoi ona byla [Ancient accounting: what it was]. Moscow, Finansy i statistika Publ., 1995, 304 p.
  9. Tsyplenkov V.V., Pyatov M.L. [Scientific School of Ya.V. Sokolov and the accounting theory]. Bukhgalterskii uchet = Accounting, 2011, no. 5, pp. 113–116. (In Russ.)
  10. Tovma N.A. Istoriya razvitiya bukhgalterskogo ucheta: monografiya [The history of accounting]. Almaty, 2014, 243 p.
  11. Needles B., Anderson H., Caldwell J. Printsipy bukhgalterskogo ucheta [Principles of Accounting]. Moscow, Finansy i statistika Publ., 2004, 496 p.
  12. Nikandrova L.K. Kontseptsiya informatsionnogo obespecheniya ekonomicheskoi bezopasnosti: monografiya [The Concept of information economic security: a monograph]. Moscow, MSUPA Publ., 2009, 240 p.
  13. Vanchukhina L.I., Petrova M.A. [The relationship of accounting principles and the requirements for records]. Bukhgalterskii uchet = Accounting, 2009, no. 20, pp. 72–79. (In Russ.)
  14. Akat'eva M.D. Bukhgalterskoe delo: yuridicheskii analiz faktov khozyaistvennoi zhizni: monografiya [Accounting: a legal analysis of the facts of economic life: a monograph]. Moscow, MSUPA Publ., 2011, 130 p.
  15. Nikandrova L.K. Problemy sovmestimosti bukhgalterskogo i upravlencheskogo ucheta: monografiya [The issues of compatibility of accounting and management accounting: a monograph]. Moscow, MSUPA Publ., 2009, 108 p.
  16. Alborov R.A. Vybor uchetnoi politiki predpriyatiya: printsipy i prakticheskie rekomendatsii [Choice of accounting policy of the company: principles and practical recommendations]. Moscow, Bukhgalterskii uchet Publ., 2003, 208 p.
  17. Nikandrova L.K. Bukhgalterskii uchet v sisteme ekonomicheskoi bezopasnosti organizatsii: monografiya [Accounting in the economic security system of the organization: a monograph]. Moscow, MSUPA Publ., 2007, 174 p.
  18. Nikandrova L.K. Formirovanie uchetnoi sistemy khozyaistvuyushchikh sub"ektov: teoriya, metodologiya, praktika: monografiya [Formation of accounting system of managing subjects: theory, methodology, practice: a monograph]. Moscow, MSUPA Publ., 2010, 240 p.
  19. Akat'eva M.D. Metodologiya bukhgalterskogo ucheta: sovremennyi vzglyad: monografiya [Accounting methodology: a modern perspective: a monograph] Moscow, MSUPA Publ., 2012, 146 p.
  20. Efremova A.A. [The accrual method of accounting to improve the reliability of financial statements]. Bukhgalterskii uchet = Accounting, 2009, no. 23, pp. 18–24. (In Russ.)

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 21, Iss. 8
August 2018

Archive