Transforming the economic substance of falsification of accounting in the contemporary economy
Journal Title: Економіка: реалії часу - Year 2016, Vol 5, Issue 27
Abstract
The article investigates the economic substance of falsification in general and falsification in accounting, including comparative characteristics of falsification and related concepts of defined characteristics for its identification of aggregate adjacent understandings and establishing relationships between them. To build an effective organization of accounting and internal controls to detect and prevent accounting falsification in the article formed approach to understanding the economic substance of the concept of "the process of detecting and preventing falsification in accounting", will form the mechanism of action aimed at detecting and preventing falsification in accounting.
Authors and Affiliations
Zoriana Melnyk
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