Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis

This article highlights the transformation of views on the understanding of accounting as a science in the new conditions for the functioning of enterprises operating in globalized markets in a dynamic competitive environment. The necessity of considering external factors (corporate scandals, financ...

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Bibliographic Details

Published in:	Accounting and Financial Control
Main Authors:	Serhii Lehenchuk, Iryna Zhyhlei, Olena Syvak
Format:	Article
Language:	English
Published:	LLC "CPC "Business Perspectives" 2020-06-01
Subjects:	accounting as a social and institutional practice accounting science accounting theory social science
Online Access:	https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/13627/AFC_2020_01_Lehenchuk.pdf