Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
журнал внесено до Переліку наукових фахових видань України 
(категорії “Б”з економічних наук

Проводимо набір статей до публікації у науковому фаховому журналі "Вісник КНТЕУ" з економічних та філософських наук

FORMATION OF ACCONTING: SOCIAL ASPECT

on .

UDC 657.7-047.76
 
KOROL Svitlana,
PhD in Economics science, Accounting Department of 
Kyiv National University of Trade and Economics
 
FORMATION OF ACCONTING: SOCIAL ASPECT
 
Approaches to periodization of accounting history are considered. Social factors which influenced accounting formation have been defined. It has been proved that the accounting evolution is connected with rebalancing of economic interests of business process participants. Necessity of building modern accounting concept of business social responsibility has been justified. Accounting history periodization considering changes of its information users has been developed.
 
Keywords: accounting periodization, periodization criteria, business process participants, social responsi bility of business, social accounting.


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