BUSINESS INFORM №7-2014

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42

Section: Accounting and Auditing
UDC 657.1:303.732.4
Lukin V. О., Moskalenko O. V.
Systematic Approach to the Study of Accounting Problems (p. 235 - 240)
The aim of the article is to consider a systematic approach to the study of accounting problems. The article discusses and critically analyzes different approaches to the definition of "accounting system." The conclusion is that the system should be considered from the perspective of the science and practice of accounting systems that can more clearly identify the subsystem in its composition. The selection of the three levels of the hierarchy in the tested system was justified, where, except for the accounting system that exists at the level of individual state (national accounting system), can be considered the accounting system at the international level and at the enterprise level. Possible approaches to the study of accounting problems, such as institutional, linguistic, communication and so on. This revealed that among all these approaches, there is no contradiction, they complement each other and provide an opportunity to better understand the general object of study – the accounting system on a particular stage of its development in a particular state, representing its subsystems. The main condition for the effective use of the above approaches is compliance with the selected object of the study definition of "system".
Keywords: accounting system, system approach, the national accounting system
Fig.: 3. Bibl.: 19.

Lukin Vladimir О. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, Kharkiv Educational and Scientific Institute of SHEI «Banking University» (55 Peremohy Ave., Kharkіv, 61174, Ukraine)
Email: [email protected]
Moskalenko Olena V. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Auditing
Email: [email protected]

Article is written in Russian
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Reference to this article:
Lukin, Vladimir О., and Moskalenko, Olena V. (2014) “Systematic Approach to the Study of Accounting Problems.” Business Inform 7:235–240.

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