THE CONCEPTS OF «ACCOUNTING» AND «FINANCIAL ACCOUNTING» AS THE PHENOMENA THE UNDERSTANDING OF THE GOALS OF MANAGEMENT

THE CONCEPTS OF «ACCOUNTING» AND «FINANCIAL ACCOUNTING» AS THE PHENOMENA THE UNDERSTANDING OF THE GOALS OF MANAGEMENT

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Logical reflection of this article is based on the definition of key positions, concepts «accounting» and «financial accounting» as the phenomena the understanding of the goals of management. In addition examines the causal basis of the problem of the relation of part and whole, coming from the qual...

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Main Author: A. Bodyko
Format: Article
Language:Russian
Published: Publishing House of the State University of Management 2019-02-01
Series:Вестник университета
Subjects:
accounting
management theory
economic theory
concepts
accountancy
business accounting
financial accounting
accounting system
Online Access:https://guuvest.elpub.ru/jour/article/view/829
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spelling doaj-b8dd096d9858409c9475a8a2fef0d6782020-11-25T03:00:59ZrusPublishing House of the State University of ManagementВестник университета1816-42772019-02-010106266829THE CONCEPTS OF «ACCOUNTING» AND «FINANCIAL ACCOUNTING» AS THE PHENOMENA THE UNDERSTANDING OF THE GOALS OF MANAGEMENTA. Bodyko0ФГБОУ ВО "Государственный университет управления"Logical reflection of this article is based on the definition of key positions, concepts «accounting» and «financial accounting» as the phenomena the understanding of the goals of management. In addition examines the causal basis of the problem of the relation of part and whole, coming from the quality of the originality and priority of the whole (the concept of «accounting»), with respect to its parts (the concept of Accounting and its specialized fields). Conclusions are made that the theoretical foundations of proper accounting «merge» with the theory of management, which in turn will become part of the economic theory. This transformation will revive political economy, but in the new methodological concept.https://guuvest.elpub.ru/jour/article/view/829accountingmanagement theoryeconomic theoryconceptsaccountancybusiness accountingfinancial accountingaccounting system
collection DOAJ
language Russian
format Article
sources DOAJ
author A. Bodyko
spellingShingle A. Bodyko
THE CONCEPTS OF «ACCOUNTING» AND «FINANCIAL ACCOUNTING» AS THE PHENOMENA THE UNDERSTANDING OF THE GOALS OF MANAGEMENT
Вестник университета
accounting
management theory
economic theory
concepts
accountancy
business accounting
financial accounting
accounting system
author_facet A. Bodyko
author_sort A. Bodyko
title THE CONCEPTS OF «ACCOUNTING» AND «FINANCIAL ACCOUNTING» AS THE PHENOMENA THE UNDERSTANDING OF THE GOALS OF MANAGEMENT
title_short THE CONCEPTS OF «ACCOUNTING» AND «FINANCIAL ACCOUNTING» AS THE PHENOMENA THE UNDERSTANDING OF THE GOALS OF MANAGEMENT
title_full THE CONCEPTS OF «ACCOUNTING» AND «FINANCIAL ACCOUNTING» AS THE PHENOMENA THE UNDERSTANDING OF THE GOALS OF MANAGEMENT
title_fullStr THE CONCEPTS OF «ACCOUNTING» AND «FINANCIAL ACCOUNTING» AS THE PHENOMENA THE UNDERSTANDING OF THE GOALS OF MANAGEMENT
title_full_unstemmed THE CONCEPTS OF «ACCOUNTING» AND «FINANCIAL ACCOUNTING» AS THE PHENOMENA THE UNDERSTANDING OF THE GOALS OF MANAGEMENT
title_sort concepts of «accounting» and «financial accounting» as the phenomena the understanding of the goals of management
publisher Publishing House of the State University of Management
series Вестник университета
issn 1816-4277
publishDate 2019-02-01
description Logical reflection of this article is based on the definition of key positions, concepts «accounting» and «financial accounting» as the phenomena the understanding of the goals of management. In addition examines the causal basis of the problem of the relation of part and whole, coming from the quality of the originality and priority of the whole (the concept of «accounting»), with respect to its parts (the concept of Accounting and its specialized fields). Conclusions are made that the theoretical foundations of proper accounting «merge» with the theory of management, which in turn will become part of the economic theory. This transformation will revive political economy, but in the new methodological concept.
topic accounting
management theory
economic theory
concepts
accountancy
business accounting
financial accounting
accounting system
url https://guuvest.elpub.ru/jour/article/view/829
work_keys_str_mv AT abodyko theconceptsofaccountingandfinancialaccountingasthephenomenatheunderstandingofthegoalsofmanagement
AT abodyko conceptsofaccountingandfinancialaccountingasthephenomenatheunderstandingofthegoalsofmanagement
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