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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