Development of a Methodology of Assessment in Accounting: Institutional Approach
Journal Title: Бізнес Інформ - Year 2013, Vol 2, Issue 0
Abstract
The article thoroughly studies development of a methodology of assessment in accounting. The goal of the article is to justify priority nature of institutional interest in economic essence of specific assessment and reducing dependence of development of methodology of assessment from institutional competition of economic agents and institutional groups of the socio-economic environment. It shows that modern perception of assessment in accounting is narrow and requires re-consideration due to a set of basic provisions of institutional theory. Institutional approach allows making a conclusion that the problem of development of methodology of cost assessment goes beyond the limits of accounting system and lies not only in selection of a method of its carrying out, but also in understanding of what stimulates this selection and what are its consequences. It proves that any assessment contains interest of a certain economic agent (institutional group), which is the institutional motivation of development of methodology of assessment.
Authors and Affiliations
Yevgeniya Popko
Keywords
Related Articles
- EP ID EP125982
- DOI -
- Views 87
- Downloads 0
Behavioural Motives of Acquisition of Solar-driven Equipment
The article identifies needs of the target group, namely structure of motives, which justify making a decision to buy, in order to create efficient marketing strategy of an enterprise, which sell solar-driven equipment i...
Advertising Routes through Manor Sites as one of the Factors of Development of Rural (Green) Tourism in Ukraine
The goal of the article is to identify prerequisites of development of rural (green) tourism in the territory of Ukraine by the following directions of analysis: state of the rural districts, size of rural population, nu...
Methodical Foundations for Implementing the System of Professional Housing Management
The article develops methodical foundations for implementing the system of professional housing management, which are based on the system approach and require accomplishing a set of the interrelated phases and activities...
Information and analytical support of enterprise in the market of fruits and vegetables
This paper presents the conception of the informative analytical providing of logistic of enterprise at the market of fruit and vegetable products.
Structural Relationships of Strategic Plans in the System of Hierarchical Planning for Restructuring the Enterprise
The article is aimed to define the main lines of the plan, which should provide the consistency of all the plans in the system of the multilevel, hierarchical and continuous planning, elaborate methodological guidelines...