Home  Journals  International Accounting  27(273) - 2013 July

To question of accounting paradigms

Available online: 22 July 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Changing conditions of economic activity demands adequate changes in the theory of the accounting being the major element of information and analytical supporting of management. At the same time in world professional community there is no unity of opinions on problems of formation and improvement of the conceptual accounting categories. In the article attempt to resolve one of the questions under discussion - definition of a dominating paradigm of accounting and prospects of its development - is made.

Keywords: accounting, concept, science approach, theory, technology, paradigm

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive