FUTURES OF CATEGORY «QUALITY» USING IN ACCOUNTANCE
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 3
Abstract
The necessity to clarify the procedure for the use of philosophical category «quality» in accounting research has been grounded. The lack of a common understanding of the relationship between accounting and philosophy has been identified. Two approaches to the understanding of the relationship between accounting and philosophy have been allocated and grounded. Four main directions for further research on the use of qualitative approach in accounting have been suggested. Directions for further research of accounting science in the context of qualitative approach as an example of the financial and strategic reporting have been analyzed. The features of understanding of the category of «quality» in the works of classical philosophical thought (Aristotle, G.V.F. Hegel, J. Locke) have been analyzed. Six main ways to determine the quality of the accounting system have been allocated and grounded. Two levels of understanding of the category «quality» (quality as a property of a certain object, quality as a property in the general sense) have been allocated and analyzed. Relevant areas of research in the context of accounting development on the basis of qualitative approach have been grounded.
Authors and Affiliations
T. F. Plakhtiy
Keywords
Related Articles
- EP ID EP217137
- DOI -
- Views 105
- Downloads 0
ORGANIC PRODUCTION AS THE PRIMARY DRIVE OF DEVELOPMENT IN FRENCH FARMS
This article features the development of organic production in French farms. It must be noted that the primary means for organic agriculture is the use of materials and technology. This improves the ecological balance in...
THROUGH THE DEVELOPMENT OF SCIENTIFIC-INTELLECTUAL POTENTIAL AND MATERIAL-TECHNICAL BASE
The transitional period to a new public paradigm requires the adoption and realization of measures for the forced conduction of adequate transformations. Now priorities are shaped by the nature of nature as a state of tr...
THE COST OF FUNDRAISING AS A SIGNIFICANT COMPONENT OF TRANSACTION COSTS IN ORGANIZATIONS OF THE NONPROFIT SECTOR OF THE ECONOMY
Defined the concept of cost of fundraising as an object of accounting, under which understand the cost of non-profit organizations related to her work on search and attraction of resources for realization of socially imp...
MONITORING OF THE EFFICIENCY OF A SUSTAINABLE DEVELOPMENT OF THE TELECOMMUNICATIONS COMPANY
The scientifically-methodical approach to carrying out of monitoring of efficiency of a sustainable development of the telecommunication enterprise is offered. Indicators of efficiency of a sustainable development of the...
INSTITUTIONAL DESIGN FEATURES OF TAXATION SYSTEM IN UKRAINE
In this article we determined the institutional design features of domestic taxation system. The analysis of the tax policy institutional environment’s development in the Ukrainian provinces over the period from the midd...