THE IMPACT OF GLOBALIZATION ON THE ACCOUNTING SYSTEM OF UKRAINE
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 4, Issue 4
Abstract
Introduction. The globalization of the economy, a comprehensive deepening of international relations, the emergence and development of transnational corporations, holding companies, financial and industrial groups, etc., caused the necessity of the harmonization and standardization of accounting on the international level. Methods of research – general methods of analysis and synthesis, induction and deduction, the ascent from the abstract to the concrete and also specific methods of analysis: clustering, comparison, etc. Results. Social and evolutionary changes, economic reform conversion, absence of developing of the concept of accounting in Ukraine, the crisis of modern accounting theory causing trouble of mismatching of the theoretical and methodological support of accounting development towards the existing social and economic realities. Discussion. There were problems that requires a creating the Concept of accounting development in Ukraine in the conditions of the global information society as national ideology and as a state document based on the latest paradigm, the formation of which is caused by changes in society.
Authors and Affiliations
Iryna Shchyrba, Natalia Ryabinina
Keywords
Related Articles
- EP ID EP185475
- DOI -
- Views 184
- Downloads 0
METHOD OF INTERNAL CONTROL AT ENTERPRISES WHICH IMPLEMENT COMMISSION OPERATIONS
Introduction. In modern conditions, enterprises that carry out commission operations need to establish a mechanism for effective management, the main structural element of which is the system of internal control, which p...
THE PROBLEM OF CUSTOMS VALUATION OF GOODS IN THE CONTEXT OF HARMONIZATION OF ACCOUNTING AND TAXATION OF FOREIGN ECONOMIC ACTIVITY
Introduction. Customs and tariff regulation of foreign activity of economic entities occupies an important place in the foreign policy of the state at the stage of development and further improvement of trade relations w...
FORMATION OF NEW ACCOUNTING AND ANALYTICAL MECHANISMS IN THE COST MANAGEMENT SYSTEM
Introduction. Changes in business processes affecting the diversity and enterprise spending require improving management costs. Methods. General scientific methods of analysis, synthesis, simulation, systematic method, s...
PRIMARY DOCUMENTS IN ACCOUNTING: ESSENCE AND DIRECTIONS OF PERFECTION
Introduction. Accounting begins with primary documents, therefore, improving the forms and content of documents is an integral part of solving problems of increasing the efficiency of accounting and the quality of accoun...
PROVIDING AS A BUILDING ENTERPRISE RISK MANAGEMENT POLICY INSTRUMENT
Introduction. The management of the economical risks of economic entities is a system of purposeful influence on them, which avoids, reduces or minimizes the negative effects of high-income households. The construction i...