Coordination approaches of functionally perspective doctrine (system) of accounting and economic provision
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 9, Issue
Abstract
In the scientific article it is determined that under current conditions the organization's theory represents such a sphere of scientific research, which is of great importance for improving the subsystem of accounting and management. More full use of the achievements of this theory allows you to create a completely independent discipline about specific functions and tasks and thus further develop their organizational aspects. In this connection, we fully support the dominant opinion that independent development of the problems of the organization of the production process not only at the level of the enterprises of industry, industry, territorial complex, but also at the level of the national economy will provide developments on the issues of quests (regulation) more solid theoretical basis. It is substantiated that the principle of organizational support allows us to identify ways to improve the subsystem (function) of accounting and in the scale of the state, emphasizing the need for unification in a single body of theoretical and methodological and organizational management of accounting, observance of the principle of unity of various types of accounting and economic provision (paradigms accounting) at all levels, providing unification, standardization of perspective accounting and economic procedures within the national framework economic regulatory system. It is proved that the approach of organizational support to the subsystem (function) of accounting acts as a rather serious problem, from the correct solution which depends very much on the further development and improvement of the subsystem (function) of accounting and economic provision. In particular, with the help of this approach, it may be much deeper to investigate the organizational influence on the subsystem (function) of accounting of contemporary achievements of science and technology, means of functional development, in order to direct the above process in the proper direction, and etc.
Authors and Affiliations
Serhii Anatoliiovych Tkachenko, Olena Mykolaivna Potyshniak
Keywords
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