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BUSINESS INFORM №10-2014

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47

Section: Accounting and Auditing
UDC 657.1.012.1
Reta M. V.
The Formation and Development of the Accounting Paradigm (p. 287 - 293)

The article aimes to study the methodological bases of formation of the accounting information as a basis for making the strategic management decisions. In the article the development of modern accounting concepts in view of the globalization processes demands and directed towards enhancing of the analytical, objective and transparent accounting information were reviewed and critically analyzed. It was found that the modern development of the accounting system had intrinsic contradictions that make it impossible at the present stage to form an unified theoretical basis. It was proven that the managerial concepts determine the information requirements of the modern accounting system and therefore the development of the accounting paradigm should be aimed at increasing of its support of the development and implementation of the business strategy of the enterprise. The dominant feature of the transformations in the field of accounting is defined as the necessity to expand the informational space of accounting in the direction of ensuring its strategic orientation.
Keywords: accounting, accounting paradigm, information requirements, strategy of enterprise
Fig.: 1. Tabl.: 1. Bibl.: 21.

Reta Maryna V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Departmentof Economic Analysis and Accounting, National Technical University «Kharkiv Polytechnic Institute» (2 Kyrpychova Str., Kharkіv, 61002, Ukraine)
Email: gimala@rambler.ru

Article is written in Ukrainan
Downloads/views: 134

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Reference to this article:
Reta, Maryna V. (2014) “The Formation and Development of the Accounting Paradigm.” Business Inform 10:287–293.


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