Conceptual, terminological base accounting functions
Journal Title: Економіка. Фінанси. Право - Year 2019, Vol 6, Issue
Abstract
It is substantiated that the process of formalization begins with clarification of concepts and terminology. Study of objects requires definition of terms. Accounting operates terms and concepts. The development of accounting contributed to the development of tradition in terminology and definition of concepts. Accounting has developed expressions that meet the specifics of their vocabulary. Terminology of accounting is updated. Some terms are subject to change, others leave the register, as the structure of the dictionary is subject to analysis of reality. The opinion of experts does not cease to be clarified and to determine the content of the terms. Terminology has always been the focus of attention of accounting experts. Disagreement with the existing terminology serves as the basis for reflection on the ways of accounting progress. It is argued, however, that the conceptual basis of accounting contradicts the current theoretical level of scientific generalizations, and there is a need for clarification of definitions, for the restructuring and rationalization of terminology, since it affects the very foundations of the usual and generally accepted fundamental accounting regulations. The system of accounting terms requires careful analysis, since it has a large number of borrowings from foreign terminology; a number of terms in it defined in a logical sense is not strictly or completely defective; there is no clear distinction between the "notion" and "the term", "language" of accounting and the natural language. In the use of terminology in the account there is a mix of different theoretical positions regarding concepts, terms, their meanings and meanings. Thus, one can see the identification of the meaning and meaning of the term, attempts to define concepts, mixing the term and the concept. In general, the area of analysis of the accounting language, in particular the terminology system, continues to be the "black hole" of the science of the mission of accounting. It is proved that it is expedient to adhere to certain key provisions on the terminology and conceptual basis of the accounting subsystem. Reasonably, the need for formalization of concepts, terminology of accounting functions dictated by the need for further development of the science of the subsystem of accounting, as well as the introduction of logical methods and electronic digital machines.
Authors and Affiliations
Serhii Anatoliiovych Tkachenko, Olena Mykolaivna Potyshniak
Keywords
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