Home  Journals  International Accounting  18(168) - 2011 May

Account functions in socially focused economy

Available online: 16 May 2011

Subject Heading: Foreign experience

JEL Classification: 

The requirement of perfection of the theory and accounting methodology causes necessity of definition of functions of the account for modern conditions of managing. In article the essence of functions of accounting is stated, the attention is focused on social aspect of the account.

Keywords: the functional approach, accounting functions, the sustainable development concept, social function of the account, social responsibility of business

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

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