INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT

The general science genesis as well as particularly accounting science genesis, in search of contemporary approaches towards identification of new problems, arising at current science development stage, and methods to ensure its solution has been considered. The conclusion has been made, that the mo...

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Autor principal:	O. A. Ageeva
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	evolution scientific period accounting financial reporting institutional approach institute theoretical and practical problems Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/8a588ea067bd4506a58fd777f6f63caa
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spelling	oai:doaj.org-article:8a588ea067bd4506a58fd777f6f63caa2021-12-03T07:43:28ZINSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT1816-42772686-841510.26425/1816-4277-2019-5-108-115https://doaj.org/article/8a588ea067bd4506a58fd777f6f63caa2019-06-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1467https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The general science genesis as well as particularly accounting science genesis, in search of contemporary approaches towards identification of new problems, arising at current science development stage, and methods to ensure its solution has been considered. The conclusion has been made, that the most actual although the least studied is institutional approach to accounting and financial reporting development. Institutional aspects of accounting and financial reporting have been generalized, сurrent main directions of research in the field of accounting and financial reporting have been revealed, the development of which is possible on the basis of an institutional approach.O. A. AgeevaPublishing House of the State University of Managementarticleevolutionscientific periodaccountingfinancial reportinginstitutional approachinstitutetheoretical and practical problemsSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 5, Pp 108-115 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	evolution scientific period accounting financial reporting institutional approach institute theoretical and practical problems Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	evolution scientific period accounting financial reporting institutional approach institute theoretical and practical problems Sociology (General) HM401-1281 Economics as a science HB71-74 O. A. Ageeva INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT
description	The general science genesis as well as particularly accounting science genesis, in search of contemporary approaches towards identification of new problems, arising at current science development stage, and methods to ensure its solution has been considered. The conclusion has been made, that the most actual although the least studied is institutional approach to accounting and financial reporting development. Institutional aspects of accounting and financial reporting have been generalized, сurrent main directions of research in the field of accounting and financial reporting have been revealed, the development of which is possible on the basis of an institutional approach.
format	article
author	O. A. Ageeva
author_facet	O. A. Ageeva
author_sort	O. A. Ageeva
title	INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT
title_short	INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT
title_full	INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT
title_fullStr	INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT
title_full_unstemmed	INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT
title_sort	institutional approach to accounting and financial reporting: necessity and possibility of its application at present stage of science development
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/8a588ea067bd4506a58fd777f6f63caa
work_keys_str_mv	AT oaageeva institutionalapproachtoaccountingandfinancialreportingnecessityandpossibilityofitsapplicationatpresentstageofsciencedevelopment
_version_	1718373580243206144

INSTITUTIONAL APPROACH TO ACCOUNTING AND FINANCIAL REPORTING: NECESSITY AND POSSIBILITY OF ITS APPLICATION AT PRESENT STAGE OF SCIENCE DEVELOPMENT

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