Accounting Institute: on the Genesis and Impact of Management Revolutions
Article Sidebar
Main Article Content
صندلی اداریAbstract
The aim of the study is to establish the presence of a causal relationship between the historical development of the accounting system (its modification) with management revolutions, identification of new characteristic features and accounting functions arising from changes in management approaches and requirements for accounting information for management purposes. Achieving the goal of the study involves identifying opportunities for further improving the accounting system based on the experience of its genesis under the influence of managerial revolutions. The methodological basis of the study is the dialectical method of cognition. The use of the historical method allowed to establish the logical dependence of the evolution of accounting on the requirements of the management system. Analytical and systematic methods were used to identify and form descriptions of the relationship of the accounting system in budgetary institutions with the processes of management system transformation and management revolutions. The impact of managerial revolutions on the accounting system in Ukraine and their consequences are established on the basis of an empirical generalization of historical archival and literary descriptions, as well as a critical analysis of the regulatory regulation of accounting, its norms and practices. The existence of a direct influence of managerial revolutions on the content, requirements, principles and methods of accounting is justified. The above result is based on the results of the analysis of the historical content of accounting, its evidence (accounting documents), as well as the assessment of the functions of the persons who carried out the accounting. The study of works on the history of accounting made it possible to assess the genesis of the introduction of the institutional approach and accounting as the basis for its transformational changes aimed at strengthening compliance with management needs. The study showed that accounting is changing under the influence of transformations in management, changes in its requests, determined by the existing needs of management.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
1. Proposal of Policy for Free Access Periodics
Authors whom publish in this magazine should agree to the following terms:
a. Authors should keep the copyrights and grant to the magazine the right of the first publication, with the work simultaneously permitted under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 that allows the sharing of the work with recognition of the authorship of the work and initial publication in this magazine.
b. Authors should have authorization for assuming additional contracts separately, for non-exclusive distribution of the version of the work published in this magazine (e.g.: to publish in an institutional repository or as book chapter), with recognition of authorship and initial publication in this magazine.
c. Authors should have permission and should be stimulated to publish and to distribute its work online (e.g.: in institutional repositories or its personal page) to any point before or during the publishing process, since this can generate productive alterations, as well as increasing the impact and the citation of the published work (See The Effect of Free Access).
Proposal of Policy for Periodic that offer Postponed Free Access
Authors whom publish in this magazine should agree to the following terms:
a. Authors should keep the copyrights and grant to the magazine the right of the first publication, with the work simultaneously permitted under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 [SPECIFY TIME HERE] after the publication, allowing the sharing of the work with recognition of the authorship of the work and initial publication in this magazine.
b. Authors should have authorization for assuming additional contracts separately, for non-exclusive distribution of the version of the work published in this magazine (e.g.: to publish in institutional repository or as book chapter), with recognition of authorship and initial publication in this magazine.
c. Authors should have permission and should be stimulated to publish and to distribute its work online (e.g.: in institutional repositories or its personal page) to any point before or during the publishing process, since this can generate productive alterations, as well as increasing the impact and the citation of the published work (See The Effect of Free Access).
d. They allow some kind of open dissemination. Authors can disseminate their articles in open access, but with specific conditions imposed by the editor that are related to:
Version of the article that can be deposited in the repository:
Pre-print: before being reviewed by pairs.
Post-print: once reviewed by pairs, which can be:
The version of the author that has been accepted for publication.
The editor's version, that is, the article published in the magazine.
At which point the article can be made accessible in an open manner: before it is published in the magazine, immediately afterwards or if a period of seizure is required, which can range from six months to several years.
Where to leave open: on the author's personal web page, only departmental websites, the repository of the institution, the file of the research funding agency, among others.
References
Diadiun, O., Petryk, O., Semenyshena, N., Khorunzhak, N., & Kalinichenko, S. (2020). Integrated Reporting in the Conditions of Sustainable Development: Institutionalization through Standardization. Intellectual Economics, 14(2), 67-86. DOI: https://doi.org/10.13165/IE-20-14-2-02.
Fleischman, R. K., Funnel, W., & Walker, S. (2012). Critical Histories of Accounting. London: Rout ledge.
Jäger, E. L. (2010). Supplement zu den zwei Hauptwerken über die Geschichte der Buchhaltung, Nämlich zu 1. Lucas Paccioli und Simon Stevin, 2. Beiträge zur Geschichte der Doppelbuchhaltung (German Edition). Publisher: Nabe Press.
Kaplan, R. (1984). The Evolution of Management Accounting. The Accounting Review, 59(3), 390-418.
Khomyn, P. Ya., & Zhuravel H. P. (2007). Paradyhma y kontroverzy bukhhalterskoho obliku ta zvitnosti (sproba konsekventnoho analizu): monohr. Ternopil: Ekonomichna dumka. [in Ukrainian].
Leyerer, C. (1919). Theorie der Geschichte der Buchhaltung. Brunn: M. Trill. Avaible: http://www.buchen.ch/Geschichte_der_doppelten_Buchhaltung.pdf. Access: 12 August 2020.
Logosha, R., Moroz, I., Semenyshena, N., & Chykurkova, A. (2019). Market Institute: research methodology in context of basic cognitive approaches. Intellectual Economics, 13(2), 172-194. DOI: https://doi.org/10.13165//IE-19-13-2-09.
Marks, K. (1885). Kapytal. T. 2. SPb. [in Russian].
Novychkov, N. V. (2007). Teoryia orhanyzatsyy. Moskow: HUU. [in Russian].
Omelchenko, M., & Zatoka, L. (1998). Vidobrazhennia kozatskoi doby v Ukraini na dilovykh paperakh. Novi doslidzhennia pamiatok kozatskoi doby v Ukraini, 7, 35-39. [in Ukrainian].
Radchenko, O., Semenyshena, N., Sadovska, I , Nahirska, K., & Pokotylska, N. (2020). Foresight Development Strategy of the Financial Capacity: Comparative Study of the Ukrainian Agricultural Sector. Engineering Economics, 31(2), 178–187. DOI: https://doi.org/10.5755/j01.ee.31.2.24340
Rasid, S. Z. A., Saruchi, S. A., & Tamin R. S. M. (2019). The eminence of the 4th industrial revolution: how it transformed management accountants. Advances in Social Science. Education and Humanities Research, 308, 186-189. Available: https://www.atlantis-press.com/proceedings/insyma-19/55915458. Access: 15 August 2020.
Razumkov Tsentr (2020). Hromadska dumka naselennia shchodo reformy detsentralizatsii ta yii rezultativ. Available: https://razumkov.org.ua/napriamky/sotsiologichni-doslidzhennia/gromadska-dumka-naselennia-shchodo-reformy-detsentralizatsii-ta-ii-rezultativ-serpen-2020r. Access: 17 August 2020.
Semenyshena, N., Khorunzhak, N., & Sadovska, I. (2020). Evaluation of the Adaptability of the Scientific Theories for the Development of Accounting Institute. Intellectual Economics, 14(1), 114-129. DOI: 10.13165/IE-20-14-1-07.
Semenyshena, N., Khorunzhak, N., & Zadorozhnyi, Z.-M. (2020). The Institutionalization of Accounting: the Impact of National Standards on the Development of Economies. Independent Journal of Management & Production, 11(8), 695-711. DOI: 10.14807/ijmp.v11i8.1228.
Semenyshena, N., Sysiuk, S., Shevchuk, K., Petruk, I., & Benko, I. (2020). Institutionalism in Accounting: a Requirement of the Times or a Mechanism of Social Pressure? Independent Journal of Management & Production, 11(9), 2516-2541. DOI: 10.14807/ijmp.v11i9.1440
Slabchenko, M. E. (1925). Orhanyzatsyia khoziaistva Ukrayny ot Khmelnychchyny do myrovoi voiny. Ch. 1: Khoziaistvo Hetmanshchyny v XVII–VIII stoletyiakh. T. 4: Sostav i upravlenye hosudarstvennym khoziaistvom Hetmanshchyny XVII–XVIII vv. Odesa: Hos. yzd-vo Ukrainy. [in Ukrainian].
Sokolov, Ya. V. (1995). Bukhhalterskyi uchet: ot ystokov do nashykh dnei. Moskow: Audyt. [in Russian].
Svirko, S. V. (2006). Bukhhalterskyi oblik u biudzhetnykh ustanovakh: metodolohiia ta orhanizatsiia: monohr. Kyiv: KNEU. [in Ukrainian].