ACCOUNTING OF FIXED ASSETS OF ORGANIZATIONS OF A NON-BUDGET NONPROFIT SECTOR OF THE ECONOMY: A BIBLIOGRAPHIC ANALYSIS
Journal Title: Проблеми системного підходу в економіці - Year 2018, Vol 2, Issue 64
Abstract
The article conducts a critical analysis of domestic and foreign scholars’ research devoted to the issue of accounting of fixed assets of non-budget nonprofit establishments and, based on results of this analysis, distinguishes issues inherent in the active (ARS) and fragmentary (FRS) research spheres. Analysis of existing publications on accounting of fixed assets of non-budget nonprofit organizations revealed 2 zones of the most active research and 3 zones – of fragmentary ones: 1) ARS1 – research aimed at solving local issues related to the methodology of accounting of fixed assets in non-budget nonprofit organizations; 2) ARS2 – research aimed at solving typical organizational and methodological problems of applied nature that arise during the construction of accounting in non-budget nonprofit organizations on its various sections; 3) FRS1 – research that uses a regulatory approach to the solution of issues in certain branches of non-budget nonprofit sphere; 4) FRS2 – scientific research of organization and methodology of accounting of fixed assets of non-budget nonprofit organizations at the level of construction of a separate model, improvement of accounting methods, development of internal provision on accounting for fixed assets based on the specifics of NNO activities and other; 5) FRS3 –scientific research of theoretical direction on accounting of fixed assets in certain branches of non-budget nonprofit organizations. The research conducted allowed reaching the following conclusions: – despite a considerable number of works devoted to organizational and methodological aspects of accounting of fixed assets of non-budget nonprofit organizations, there are gaps in research of their separate elements, in particular, concerning such issues as: features of documentary registration (including internal) of availability and movement of fixed assets, inventory, automation of accounting works, etc.; – there is a bias towards applied research in accounting for fixed assets that are basically based on legislative and regulatory constraints and regulations, rather than epistemological and scientific and methodological approaches, which impedes a critical understanding of the current state and development prospects of accounting in the sector of non-budget nonprofit organizations; – there is a certain deficit of thorough research on the accounting of specific categories of fixed assets peculiar for certain sectors of the non-budget nonprofit sector of the economy; – distancing non-budget nonprofit accounting practices in Ukraine and most CIS countries requires the intensification of research aimed at improving the national paradigm of accounting in the non-profit sector of the economy and expanding the use of Western European and USA experience in solving a number of important accounting problems of the “third sector”.
Authors and Affiliations
O. O. Vysochan
Keywords
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