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Envoyer cet article par courriel The Paradigms of Accounting and Financial Reporting
Résumé
Design/Methodology/Approach – The study is based on the analysis of the existing approaches to the formation of accounting and financial reporting paradigm. For the new paradigm development the concept of intellectual capital maintenance and theoretical provisions of physical economy were applied.
Originality/Value – On the basis of the research, a number of anomalies and crises of existing accounting paradigm have been defined. In order to eliminate them, the main requirements for the new paradigm have been defined, in particular: explicit positioning of public importance of general purpose financial reporting (institutional context); complete representation of company’s intellectual potential by the system of accounting and financial reporting; consideration of social, environmental and ethical aspects of companies operation as important criteria of their overall effectiveness; consideration of dynamics of an economic development factor in the approaches to accounting objects valuation.
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DOI: http://dx.doi.org/10.17951/ijsr.2016.5.0.135
Date of publication: 2017-05-23 10:49:44
Date of submission: 2017-05-23 10:40:21
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Droit d'auteur (c) 2017, Igor J. Yaremko, Lubomyr M. Pylypenko, Olena I. Tyvonchuk
Ce(tte) œuvre est mise à disposition selon les termes de la Licence Creative Commons Attribution 4.0 International.