DEVELOPMENT OF RECORD-KEEPING IN INSTITUTIONAL ENVIRONMENT
UDC 657.001:165.611
SLYOZCO Tetiana,
Candidate of Sciences (Economics), Associate Professor at the Accounting Department of Kyiv National University of Trade and Economics
DEVELOPMENT OF RECORD-KEEPING IN INSTITUTIONAL ENVIRONMENT
Factors of institutional environment, which change practice and theory of accounting: regulations, accounting, principles have been considered. It is well-proven that in these terms the system of account becomes an institute, which forms the "rules of the game" or institutes, and new tasks to the account.
Keywords: record-keeping theory, institutional theory, institutional approach, factors of institutional environvent.
DEVELOPMENT OF RECORD-KEEPING IN INSTITUTIONAL ENVIRONMENT
SLYOZCO Tetiana,
Candidate of Sciences (Economics), Associate Professor at the Accounting Department of Kyiv National University of Trade and Economics
DEVELOPMENT OF RECORD-KEEPING IN INSTITUTIONAL ENVIRONMENT
Factors of institutional environment, which change practice and theory of accounting: regulations, accounting, principles have been considered. It is well-proven that in these terms the system of account becomes an institute, which forms the "rules of the game" or institutes, and new tasks to the account.
Keywords: record-keeping theory, institutional theory, institutional approach, factors of institutional environvent.
DEVELOPMENT OF RECORD-KEEPING IN INSTITUTIONAL ENVIRONMENT