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Economic Analysis: Theory and Practice
 

Theory of system analysis in accounting and its standardization

Vol. 8, Iss. 17, JUNE 2009

Available online: 30 September 2009

Subject Heading: The administrative account

JEL Classification: 

Polenova S.N. Cand. Sc. (Economics), assistant professor, Finance academy under the government of Russian federation ;

The article proves that accounting is a system that has own objects. Factors having effect on construction of national models of the system of accounting are defined. The necessity of consideration of factors while reforming accounting and its standardization is grounded.

Keywords: accounting, system, consideration, object, factor, national, model, standardization

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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