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Impact of psychological and linguistic aspects on accounting organization

Vol. 16, Iss. 24, JUNE 2013

Available online: 20 June 2013

Subject Heading: PROBLEM. VIEWS. SOLUTIONS

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Kozlova M.O. PD in Economic Sciences, Associate Professor, the Department of Fundamental Economic Disciplines, the Zhytomyr State Technological University, Ukraine
MO_Kozlova@mail.ru

In the article the special attention is paid to the fact that psychological and linguistic aspects directly and indirectly influence the accounting organization, the functioning of the accountancy as well as on the process of reporting because such subjects of organization and keeping records as well as the internal and external users of accounting information are involved into these processes. The specific principles of internal managerial accounting reporting which may not be followed without taking into consideration the psychological aspects are concretized. The psycho-linguistic components of the professional risk of an accountant as well as the display of linguistic and psychological aspects as communicative barriers complicating the process of requirements formalization are considered.

Keywords: accounting, accounting organization, behaviorism, subjectivity, professional risk of an accountant, communicative barriers

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

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