Behavioral Context of the Innovative Development of Accounting Concept in Ukraine
Journal Title: Oblik i finansi - Year 2018, Vol 1, Issue 1
Abstract
Approximation of behavioral theory of management is one of the signs of the modern stage of economic development. At the stage of the formation of the behavioral economy in Ukraine, taking into account the impact of the global information space, enterprises need to adapt their activities to a new paradigm of accounting theory that determined by the integration of relevant factors of the present – information, communications, knowledge, and the formation of new socio-economic relations. The transformation of the economy leads to an increase in the requirements for the qualitative and quantitative parameters of the accounting information that used in the formation and implementation of the guiding influence. Therefore, in the context of behavioral economy, the innovative development of the concepts of accounting becomes more actual in the activity of business entities. The purpose of the study is develop of proposals for the modern development of the concept of accounting in accordance with the tendencies of transformation of the economic environment under the influence of new institutional mechanisms. The impact of the trends of behavioral economy and institutional mechanisms at development of accounting concept in Ukraine was estimated. Philosophical context modernization of accounting system and formation of accounting information was determined. Multivariate of organization accounting and reporting was substantiated. Concretized content of innovatization and defined its emphasis in development of national accounting system. Priority of behavior in modeling of accounting system was determined. Adhering to logic of scientific maxims, which are characterized by active dominant rules of informal institutes, the strengthening of the role of innovative decisions as a basis of accounting development was substantiated.
Authors and Affiliations
Tetyana Bochulya, Iryna Korobkina, Nadiia Kovalevska
Keywords
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