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DEVELOPMENT OF RECORD-KEEPING IN INSTITUTIONAL ENVIRONMENT

Автор: Редактор on .

UDC 657.001:165.611
 
SLYOZCO Tetiana,
Candidate of Sciences (Economics), Associate Professor at the Accounting Department of Kyiv National University of Trade and Economics
 
DEVELOPMENT OF RECORD-KEEPING IN INSTITUTIONAL ENVIRONMENT
 
Factors of institutional environment, which change practice and theory of accounting: regulations, accounting, principles have been considered. It is well-proven that in these terms the system of account becomes an institute, which forms the "rules of the game" or institutes, and new tasks to the account.
 
Keywords: record-keeping theory, institutional theory, institutional approach, factors of institutional environvent.
 
 DEVELOPMENT OF RECORD-KEEPING IN INSTITUTIONAL ENVIRONMENT