Home  Journals  International Accounting  23(221) - 2012 June

Trajectory of previous development in design of institutes of accounting

Available online: 15 June 2012

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Decision of problems of accounting and its regulation is caused by search of the methodological base corresponding to modern innovations in the economic theory. Their displaying on accounting allows to receive the updated tools which use gives the chance to generate its development reasonably. The theory of institutes extended in different areas of social life, including accounting becomes such scientific base gradually. In this article attempt to coordinate a trajectory of previous development in accounting with occurring transformation processes is presented.

Keywords: institutional theory, accounting, institutional changes, institutional design, trajectory of previous development, institutional traps

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

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