The influence of corporate governance international models on the development of accounting practice
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2019, Vol 42, Issue 1
Abstract
The essence of the concept of «corporate governance model» has been considered. The main characteristics of international models of corporate governance have been analyzed. The expediency of using the concept of domestic model of «corporate governance» have been substantiated. The main problem areas of improvement of accounting and analytical support of corporate governance have been highlighted. The characteristic features of the domestic model of corporate governance have been analyzed. The distinctive features of the influence of the German and Anglo-Saxon models of corporate governance on the development of the accounting system in Ukraine have been disclosed. The reasons and consequences of convergence of international models of corporate governance have been considered. The problem of inconsistency of the implemented corporate governance model with the national accounting system has been identified. The issues of convergence of international accounting models have been clarified. The peculiarities of development of the domestic system of corporate governance in the context of improving the national accounting system have been disclosed.
Authors and Affiliations
V. Yu. Tsaruk
Keywords
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