Cultural and Historical Aspects in Developing the System of Accounting
Keywords:Culture, History, Accounting, Accountant, the system of accounting, Economy, Controlling, Conception, Period, Individual.
The article considers historical stages in the development of accounting as a part of the world culture. The specific features of each stage of evolution are represented and the main aspects of accounting information system as a source of relevant data are identified. The effectiveness of the controlling toolkit to improve the system of accounting is substantiated, the main provisions of the controlling conception are singled out and generalised; the scientific schools and their differences are identified. The analysis of various definitions revealing the content of the notion "culture" based on the condition and achievements of society as a collective of individuals who are in turn characterised by the unity of social, economic and cultural life is carried out. The essence of the notion "culture" and its versatility are determined; the actions of individuals responsible for the evolution of the economic life of society as a reaction to the obtained information are substantiated. The necessity to reflect the main provisions of accounting from the standpoint of their influence on economic decision-making, individuals’ consciousness, distribution of resources, trajectory of economic development and the well-being of economic entity is investigated. The necessity to represent accounting as a subsystem of culture is substantiated. The main definitions of the notion "culture" which are most appropriate for characterising the subject matter of accounting are studied. The key aspects of describing the system of accounting as a culture component are identified.
Azriliyan, A. N. (ed.) (1999). Big accounting dictionary. Moscow: Institute of New Economics.
Economic Dictionary (2018). Available at: http://www.moneyball.info/61866-gerb-bukhgalterov-jekonomicheskijj-slovar.html
Federal law №402-FL "On accounting". (Edition of 2018). Available at: http://ipipip.ru/zakon-o-buhuchete/
Freud, S. (1991). Introduction to psychoanalysis. Moscow: Azbuka.
Horngren, C. & Foster, G. (2000). Cost Accounting: A Managerial Emphasis. Moscow: Finances and Statistics.
International standards of financial reporting and their explanations (2018). Available at: http://www.consultant.ru/document/cons_doc_LAW_140000/
Kovaleva, V. D. (2005). Financial controlling in entrepreneur activity. Starvtopol: Servisshkola.
Kovaleva, V. D. (2018). International standards of accounting and financial reporting. Moscow: Publishing House "Sputnik+".
Krysin, L. P. (2017). Explanatory dictionary of foreign words. Moscow: AST-PRESS.
Moles, A. (1973). Sociodynamics of culture. Moscow: Progress.
Moles, A. (2005). Sociodynamics of culture. Moscow: Komkniga.
Ozhegov, S. I. (2008). Explanatory dictionary of the Russian language. Moscow: Oniks.
Prokhorov, A. M. (1993). Big encyclopedic dictionary. Moscow: Sovetskaya Entsiklopediya.
Provisions on accounting (PA) 1/2008. "Accounting policy of a company". (Approved by order № 106n of the Ministry of Finance of the Russian Federation on 6 October 2008 (Edition of 18 December 2012)).
Provisions on accounting (PA) 4/99. "Accounting statements of a company".
Savitskaya, G. V. (2013). The analysis of economic activity of a company. Moscow: Infra-M.
Sokolov, Ya. V. (2003). The basics of accounting theory. Moscow: Finances and Statistics.
Ushakov, D. N. (2009). Big explanatory dictionary of the modern Russian language. Moscow: AST.
Yefremova, T. F. (2000). The new dictionary of the Russian language. Explanatory-derivational. Moscow: Russky yazyk.
Yevgenieva, A. P. (1999). Small academic dictionary of the Russian language. Moscow: RAS, Institute of Linguistic Research.
How to Cite
LicenseAll papers licensed under Creative Commons 4.0 CC-BY.
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
Under the following terms:
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.