Theoretical aspects of specific assets accounting: institutional approach
The reasons for the necessity of using of a new institutional economic theory for the further development of accounting in Ukraine is grounded. The institutionalists’ tendency of the transition from the research of the role of transaction costs in the enterprise activity to the analysis of the pecul...
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Format: | Article |
Language: | English |
Published: |
Zhytomyr State Technological University
2017-08-01
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Series: | Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki |
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Online Access: | http://ven.ztu.edu.ua/article/view/112282/107096 |