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

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