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KV #19905-9705 PR dated 02.04.2013.

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BUSINESS INFORM №2-2013

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46

Section: Accounting and Auditing
UDC 330.837:657.372.2
Popko Y. Y.
Development of a Methodology of Assessment in Accounting: Institutional Approach (p. 218 - 222)

The article thoroughly studies development of a methodology of assessment in accounting. The goal of the article is to justify priority nature of institutional interest in economic essence of specific assessment and reducing dependence of development of methodology of assessment from institutional competition of economic agents and institutional groups of the socio-economic environment. It shows that modern perception of assessment in accounting is narrow and requires re-consideration due to a set of basic provisions of institutional theory. Institutional approach allows making a conclusion that the problem of development of methodology of cost assessment goes beyond the limits of accounting system and lies not only in selection of a method of its carrying out, but also in understanding of what stimulates this selection and what are its consequences. It proves that any assessment contains interest of a certain economic agent (institutional group), which is the institutional motivation of development of methodology of assessment.
Keywords: assessment, fair cost, institutional interest
Fig.: 1. Bibl.: 8.

Popko Yevgeniya Yu. – Postgraduate Student, National Scientific Center «Institute of Agrarian Economics» of NAAS of Ukraine (10 Heroiv Oborony Str., Kyiv, 03680, Ukraine)
Email: [email protected]

Article is written in Ukrainan
Downloads/views: 285

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Reference to this article:
Popko, Yevgeniya Yu. (2013) “Development of a Methodology of Assessment in Accounting: Institutional Approach.” Business Inform 2:218–222.


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