Institutionalization, Universalism and Prospects for the Development of Accounting Knowledge
The current stage of development of the domestic accounting system and accounting (financial) statements is characterized by a distortion of the essence of the social institution of accounting knowledge. The latter implies the existence and functioning of the two parity components — science as the e...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-04-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/236 |