Historical aspects of development of accounting in credit unions in the second half of the nineteenth century and at the beginning of the twentieth century
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2019, Vol 42, Issue 1
Abstract
The expedition of studying the peculiarities of the development of credit unions in the historical retrospective has been grounded. The history of the emergency and expansion of credit unions in different countries of the world has been considered. The dependence of the development of credit cooperatives on the territorial affiliation of Russian lands with the Austria-Hungary and Russian Empire in the second half of the nineteenth and early twentieth centuries has been analyzed. The features of construction of the accounting system of Ukrainian credit unions on the territory of the Austro-Hungarian Empire have been disclosed. The influence of the development of professional organizations and normal regulation on the construction of the accounting system of credit unions on the territory of the Russian Empire has been considered. Approaches to building an accounting system of credit unions in English-speaking countries have been excluded. The relationship between accounting information and the functioning of the corporate governance system of credit unions has been identified. The necessity of paying due attention to solving the problem of minimizing the opportunistic behavior of credit union management on the basis of improving their accounting system has been grounded.
Authors and Affiliations
S. F. Legenchyk, O. A. Lagovska
Keywords
Related Articles
- EP ID EP565182
- DOI -
- Views 110
- Downloads 0
Cultural prerequisites for the formation of attitudes towards freedom of choice in the accounting system
The development of modern society is based on values. They determine the trajectory of development. Therefore, an important task is to determine the list of values that have played a dominant role in the development of U...
Background of foreign economic activity economic agents in Ukraine
The article presents the results of research the historical background of the emergence and development of foreign economic activity helped to form a periodization stages of development and foreign trade activities on th...
Synthesis of budgeting and accounting standard method for «responsibility centers» as information engineering base of operating activities of enterprise
Market conditions have caused the necessity of introduction at Ukrainian enterprises such a new economic mechanism as financial engineering based on the new approach of synthesis budgeting, «responsibility centers» and m...
Amortization as source of capital investments in Belarus: historiography, theoretical and practical aspects
The article focuses on the historiography of defining amortization as the source of further reproduction and creation due to the amortization of sinking funds, used by economic entities for future capital investments. Ac...
Generation of tourist movement on the example of innovative state and private partnership in health resort city of Soletz-Zdruy
In spite of high competitiveness and turbulence of tourist environment Poland is an attractive region for travelling. The available variety of forms for active rest (geodesic conditions), rich cultural heritage, favorabl...