Philosophy of Accounting as an Economic Science

Philosophy of Accounting as an Economic Science

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The article is divided into two parts. The first part provides the philosophical interpretation of the role and place of accounting in economics. Accounting as an economic science cannot exist in isolation from economic theory. To justify this thesis the first part of the article describes the conce...

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Bibliographic Details
Main Authors: VICTOR S. Plotnikov, OLESYA V. Plotnikova
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-01-01
Series:Учёт. Анализ. Аудит
Subjects:
позитивная, нормативная экономика и экономическое искусство
концепция конструктивного обязательства
концепция консолидированного учета
концепция бизнес-учета и интегрированной отчетности
normative positive economics and economic art
the concept of a constructive obligation
the concept of consolidated accounting
the concept of business accounting and integrated reporting
Online Access:https://accounting.fa.ru/jour/article/view/146

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