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Definitions of output and input are key to studies of productivity analysis, as they are to the national accounts of countries. This paper systematically reviews alternative definitions at production unit and aggregate levels, illustrating the different perspectives that they provide on production and income, and making the case for their use in understanding different aspects of firm and country economic performance. [ABSTRACT FROM AUTHOR]

This article seeks to portray Grigore Trancu-Iasi (1874–1940) as a versatile figure in academic, professional and political fields. It shows the fundamental role played by Trancu-Iasi as a key actor in the evolution of accounting theory, practice and profession in Romania in the context of accounting knowledge transfer from the different Italian schools of thought to Romania. The analysis highlights not only his contribution to the dissemination of doctrines on bankruptcy, double-entry bookkeeping and the functioning of the azienda (firm) but also his pivotal role in the synthesis of the various Italian schools of thought, which were conflicting at the time. Trancu-Iasi translated and adapted bankruptcy studies carried out by Italian scholars from different schools of thought. For instance, he referred to the study of the logismographic method Tuscan School and the subsequent asset-centred accounting system promoted by the Venetian School, and the studies on the azienda presented by different Italian schools. Therefore, in this article, Trancu-Iasi emerges as an outstanding interpreter of the new trends in Italian accounting theory and of the needs of an entire professional group in Romania. [ABSTRACT FROM AUTHOR]

A fundamental flaw in the methods that academics and practitioner bodies have proposed to account for price changes is that they assume the real and monetary sectors are independent. This is the logic of classical macroeconomics pre‐Keynes/Friedman, which long since has been discredited by theory and evidence. Both economy‐wide and idiosyncratic shocks to firms' factor prices are unlikely to be positively correlated with their financial strengths, as assumed by the price adjustment methods that have been proposed. This helps explain the historical reluctance of governments and regulatory bodies to embrace proposed accounting standards that require firms to adjust their financial statements for either general or firm‐specific price changes. For example, firms then would tend to report stronger balance sheets at a time of weakened financial positions. [ABSTRACT FROM AUTHOR]

The history of the scientific school of Kuban State University (KubSU) is inextricably linked to the name of its founder and permanent head — Doctor of Economics, Professor M.I. Kuter. The Department of Accounting, Audit and Automated Data Processing headed by him has been successfully operating since 1991. The scientist and his followers chose as a priority one of the key areas of scientific research in the field of accounting — the study of its conceptual foundations, theory, methodology, organisation, and history of evolution and development. With the help of foreign colleagues, a unique library containing rare editions on the history of accounting was collected. Thanks to the patronage of M.I. Kuter’s colleague and friend, the famous Italian economist G. Galassi, it became possible for Kuban scientists to have the opportunity for many years to visit the archives storing and preserving documents of medieval companies, to explore them and obtain unique data for research. They are studied using logical-analytical flow-chart and block diagram modelling — a scientific method developed by M.I. Kuter and modern digital technologies. At present, the Kuban Scientific School and its head occupy a leading place in Russia among the researchers of medieval accounting practices.

Copyright of Recherches en Sciences de Gestion is the property of ISEOR and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The International Financial Reporting Standards (IFRS) do not make explicit provisions, in terms of a specifically dedicated standard, for the accounting treatment of cryptocurrencies. This creates uncertainty, and guidance is therefore required in terms of accounting for such investments. Accounting theory has the potential to provide the foundation for this guidance. This study aimed to determine the most appropriate accounting treatment for cryptocurrencies based on the International Accounting Standards Board's (IASB) Conceptual Framework for Financial Reporting (as a form of accounting theory) that results in decision-useful information. The research further investigated the proposed accounting treatment in terms of IFRS and sought to determine whether this treatment was aligned with the IASB's conceptual framework. This qualitative study conducted a non-empirical interpretative analysis of the literature (focusing specifically on accounting theory) to address the research aim. The conceptual framework indicated that the most appropriate way to account for cryptocurrencies was to recognise an asset at fair value. This accounting treatment aligns with accounting for assets under International Accounting Standard (IAS) 2 commodities held by broker-traders and the IAS 38 revaluation model. Addressing the problem of accounting for cryptocurrencies with reference to accounting theory makes this study novel. The guidance provided could reduce uncertainty among entities holding investments in cryptocurrencies and could increase the decision-usefulness of financial information. [ABSTRACT FROM AUTHOR]

Objective: To carry out an incursion into the interrelationships of the philosophy of True and Fair View, from a lato sensu perspective, and Fair Value Accounting, from a stricto sensu perspective, by defending the teleological and axiological relationships that exist between its concepts and accounting praxis. Method: From this perspective, through discourse analysis of the philosophical assumptions of Hegel's Doctrine of Essence and Merleau-Ponty's Nature of Perception, a theoretical essay of a critical-argumentative nature was developed about these interrelations. Results: With a view to contributing to the debate, the arguments defended culminate in the proposition of a Relational Perception Diagram between TFV, FVA and accounting praxis. Contributions: The concepts of truth, justice and fidelity have permeated accounting theory and the practice of the accounting profession since its beginnings. In addition to the theoretical debate, its operationalization has given accounting an important role: interpreting and judging assessment data and incorporating them into the financial statements. In this way, the researcher is encouraged to interpret the essence underlying the doctrine of accounting concepts to expand the perceptions inherent to the ways in which they materialize in practice. [ABSTRACT FROM AUTHOR]

The socio-economic environment in which the enterprise operates is constantly being transformed; accordingly, accounting must be functionally improved. Accounting theory is the basis of accounting science. It provides an opportunity to improve methodical support and accounting methods and expand business entities' capabilities to independently form internal carriers of accounting, economic, financial, social and other information. The article is devoted to disclosing the most famous accounting theories of the 15th-19th centuries (the golden era of accounting theories), which Professor Oleksandr Galagan classified. The study results show that over five centuries (XV-XX), accounting grew from a craft and art to a science due to the formation and development of own theories. The formation and development of the science of accounting in the theoretical aspect in this period significantly outstripped other components of economic science. In addition to developing the eight elements of the method, scientists paid great attention to the accounting mission in society, expanding its tasks and functions. It was found that the scope and depth of the development of accounting science during this period can be demonstrated by selecting the nine most vivid theories after the works of Luca Pacioli and Benedetto Cotrugli. All these accounting theories can be divided into two main groups: 1) metaphysical accounting theories; 2) positive accounting theories. It was found that all the founders of accounting theories positioned accounting as an essential component of economic science, the so-called “mind” in managing the firm and the state. The research results show that Professor Oleksandr Galagan classified accounting theories regarding teachings that explain this type of activity from certain laws accepted by humanity. In his opinion, the highest among these accounting theories were the laws of nature. It has been proven that accounting theory should be the basis for the development of accounting science. The provisions of the accounting theories identified in the study will substantiate the further development of accounting science on the laws of causality characteristic of other sciences to form an accounting theory relevant today.

Abstrak – Storytelling sebagai Alternatif Pengajaran (Kritis) Teori Akuntansi Tujuan Utama – Artikel ini bertujuan memberi alternatif metode pembelajaran teori akuntansi secara kritis melalui penyampaian cerita dalam novel Konpira(kuntan)si. Metode – Pendekatan konstruktif berbasis Paradigma Nusantara dengan nilai-nilai Islam dan ajaran Jawa digunakan untuk menyajikan cerita dalam Konspira(kuntan)si. Selain itu, pendekatan naratif digunakan untuk menggambarkan respon siswa terhadap model pengajaran tersebut. Temuan Utama –Temuan menunjukkan bahwa melalui storytelling, mahasiswa dapat lebih memahami teori akuntansi sekaligus membangkitkan pemikiran kritisnya. Mahasiswa menyukai pembelajaran ini karena selain mudah dipahami, proses belajar lebih menyenangkan dan seru. Kesadaran kritis juga dapat terbangun. Implikasi Teori dan Kebijakan – Artikel ini memberikan alternatif strategi pembelajaran mata kuliah teori akuntansi dengan storytelling. Pembelajaran ini memungkinkan mahasiswa menguasai muatan materi sekaligus membangkitkan kesadaran kritis. Kebaruan Penelitian – Artikel ini memberikan kontribusi bagaimana diskursus teori akuntansi dapat disajikan melalui karya sastra berbasis nilai Nusantara. Abstract – Storytelling as an Alternative to Teaching (Critical) Accounting Theory Main Purpose – This article aims to provide an alternative method of critically learning accounting theory through storytelling in the "Konpira(kuntan)si" novel. Method - A constructive approach based on the Nusantara Paradigm with Islamic values and Javanese teachings is used to present the story in "Konspira(kuntan)si." In addition, a narrative approach is used to describe students' responses to the teaching model. Main Findings – The findings show that students can better learn accounting theory and generate critical thinking through storytelling. Students like this learning because, apart from being easy to understand, the learning process is more fun and exciting. Critical awareness can also be awakened. Theory and Practical Implications – This article provides an alternative learning strategy for accounting theory courses with storytelling. This learning allows students to master the material's content and raise critical awareness. Novelty– This article contributes to how accounting theory discourse can be presented through Indonesian values-based literature.

In recent years, a systemic crisis has been observed in Ukraine in accounting theory. It manifests itself in the absence of deep scientific research and the development of new teaching aids for the course "Theory of accounting", which would meet the requirements of the time and consider the current state of development of the national accounting system. The purpose of the article is to analyze the differences in basic accounting concepts in different models of accounting theory, and identify problems and directions for the development of accounting theory in Ukraine. The role of legislative documents in the formation of theoretical foundations of accounting has been disclosed. Three main models of understanding accounting theory in Ukraine (national normative; normative according to IFRS; educational accounting theory) have been allocated. Peculiarities of origin and content characteristics of each of the selected models have been analyzed. Three areas of research conducted by scientists in the field of accounting theory have been allocated. The lack of clearly defined conceptual proposals among scientists for further development of accounting theory in Ukraine has been grounded. Based on the analysis of normative legislation, the problem of lack of common understanding of basic accounting concepts (business transactions; actions; events) has been identified. Three options for the relation between basic accounting concepts have been allocated. Two main problems have been formulated, which arise due to the existence of a multivariate understanding of the essence and correlation between basic accounting concepts (content-classification problem; the problem of content-time interpretation). Examples of incorrect interpretations of basic accounting concepts by national and foreign scientists have been given. The peculiarities of the relation between basic accounting concepts in the Conceptual Framework for the Financial Reporting and IFRS have been analyzed. The peculiarities of the interpretation of basic accounting concepts according to SFAC no. 6 "Elements of financial statements" have been grounded. The necessity of making changes in the national accounting legislation to clarify the content and correlation between basic accounting concepts has been grounded. In response to modern changes in the economic reality of enterprises and the system of accounting regulation, it has been proposed to develop the national accounting theory by increasing the number of elements of the accounting method, in particular, by including the object identification to the elements of accounting method.

The literature in the field of accounting establishes that accounting actively changes due to its adaptability to new roles and its fulfilling of functions that members of diverse societies have needed. While accounting is a means that has assisted humans in monitoring resources and holding delegated individuals who administer such resources accountable, it is, however, also being tested to account for human activities with nature. In practice, users of corporate reports need to be informed about the sustainability of the firms in which they invest. Inquiring about sustainability is understudied and experiences low voluntary disclosure. Since reporting on sustainability embraces financial and non-financial disclosure, this study brings to attention the enterprise concept that best fits the conceptualization of accounting at this current time, enabling the accounting profession to meet the urgent ecological, environmental, and social needs of society from reporting entities, primarily those entities whose beneficiaries are part of society. Accounting is the only tool that a business possesses to monitor its internal affairs, administer its external relations, and assess its performance. Adopting the enterprise theory enables accounting to maintain its superiority as a device that meets the emerging needs of business and society. In this regard, accounting is a sustainable profession, because it maintains its existence by assisting corporations in meeting the obligations that they owe toward members of their society and reporting the impact of their actions on members of society at large.

Copyright of Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış is the property of Union of Chambers of Certified Public Accountants of Turkey (TURMOB) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Research Question: Whether accounting research has been in a better status after the domination of Rochester School of Accountancy’s Positive Accounting Methodology. Motivation: This study revisits the debate of the validity of Rochester school of accountancy's positive methodology. Rochester school of accountancy's positive accounting research has properly identified the assumed imaginary need of the US market. While positive accounting methodology may not be scientific under various accounts for science, it has contributed to accounting methodologically. Idea: Restricting financial accounting on issues related to decision-usefulness and perceiving corporate reporting as a product of accounting choices from an agency theory perspective constrains other dimensions of reality. Any restrictions to definitions of the role of accounting and its function (Glauter & Underdowen, 1974) blocks profoundly deep-rooted in contextual factors such as a country's social, political, and economic environment that all make up accounting which supposedly needs to be considered (Hellmann et al., 2010) in properly theorizing comprehensively practiced accounting. Data: Extensive writings have that documented internationally throughout time have been looked over. Tools: An analytical and critical examination has been conducted upon internationally accounting literature in a wide-ranging manner to provide an evaluation regarding Rochester school of accountancy's positive accounting research. Findings: The positive accounting methodology of the Rochester school of accountancy has been criticized by several accounting researchers for decades and even deem it disappointment and probably shame. Yet, Watts and Zimmerman declared themselves prime candidates. Its prevalence is the rhetoric of scientific inquiry. A measure of the failure of the so-called positive accounting methodology has achieved lays in its inability to become universal because differences in institutional environments persevere in the world. Contribution: Revisiting the debate of the validity of Rochester school of accountancy's positive methodology potentially contributes to our knowledge in assessing its legitimate prevalence in academic accounting research. New accounting researchers and scholars need to be aware of the predominant theoretical structure that governs the empirical financial paradigm and its limitation. This is especially significant to accounting researcher who has been intellectually trained under the positivistic tradition of economics.

The quality of accounting information cannot be separated from the adopted accounting standards. More than 87% of countries worldwide have implemented IFRS standards as financial guidelines in their countries. The goal of IFRS is to make companies more transparent and flexible in producing accounting information based on which users can predict future investment values. The purpose of this article is a systematic literature review on the quality of accounting information associated with adopting IFRS. The sample of this study - 125 articles reviewed in four main classifications: research subject areas, measurement of accounting information quality, theoretical approaches, and research methods. Previous research was obtained from online databases such as Science Direct, Emerald Group, Sage Journal, and Taylor & Francis. The PICO framework in this study was applied to minimize bias from previous studies. The analysis results show that average the most articles on the quality of accounting information were found in journals categorized in the accounting field. Most studies have been found on the European continent regarding the quality of accounting information – 52 (37.7%). Determining the quality of accounting information requires several tests. As a result, 49 (38.8%) and 47 (37.1%) articles emphasize the accrual test model and value relevance model in assessing the quality of accounting information. The results show that 56 articles (44.8%) use the regression analysis method to test value relevance, accrual, and timely loss reporting models.

Copyright of Academia & Derecho is the property of Universidad Libre - Seccional Cucuta and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of the study is to examine the stages of accounting, from its emergence to today, in terms of social roles and cultural change. For this purpose, we tried to evaluate accounting in terms of both social roles and characteristics of the periods. For this reason, our evaluation focused mainly on which roles accounting played in each of the periods under study. The topic is discussed under three main headings: the need for account keeping (social identity), the use of account stones/writing (public identity) and double-sided book-keeping technique (institutional identity). It has been observed that social needs and events imposed different identities on accounting during the specified periods and accounting was evaluated for different purposes under the influence of these identities. [ABSTRACT FROM AUTHOR]

The study explores how collaborative based exams (CLBE) affect specified learning outcomes in an Accounting Theory course for final year 'accounting major' students. The study proposes Accounting Theory as an avenue to improve the qualitative and problem-solving skills of accounting students and collaborative learning (CL) as a mechanism to enhance students' teamwork skills. The study uses a mixed-methods approach, applying a quantitative method in analysing the relationships and then using focus groups to gain insights about students' reaction to CL and collaborative based exams (CLBE). The results confirm that collaborative based exams (CLBE) after a CL mechanism significantly and comparatively improves students' qualitative and problem-solving based exam scores, reduces pre-exam anxiety and enhances knowledge retention. Both low performing and high CGPA students benefited from CL and collaborative based exams (CLBE). Students, even though appreciative of the visible benefits of CL, contested a group-based grading system, and female students revealed gender biases within group dynamics. This study is the first application of inter and intragroup dependent exam constructs within collaborative based exams (CLBE). [ABSTRACT FROM AUTHOR]

The task of the article is to analyze existing approaches to the allocation of strategic accounting paradigms. The article is based on the application of the paradigm model of T. S. Kuhn, allowing to analyze the non-accumulative development of the system of accounting scientific knowledge. The author allocates and analyses three main directions of using the T. S. Kuhn’s paradigm model of development of science in the development of accounting provision for strategic management (development of accountance in the context of paradigm changes in the system of strategic management; formation of a new paradigm based on the creation of a strategic accounting system; paradigm development of the strategic accounting system). The need to apply the concept of accounting strategic information space as part of the system of accounting scientific knowledge is substantiated. The methodological basis of the research comprised the communication theory and the concept of information space. The place of accounting strategic information space in the accounting system is defined in the context of understanding accounting as an information-communication system. On the basis of the carried out analysis of the selected approaches, the author determines the existence of common reasons for the allocation of different types of strategic accounting paradigms (creation of theoretical-methodological principles for the successful practical implementation of the concept of strategic accounting); the existence of different names of similar paradigms; vague adherence to the provisions of the paradigm concept of T. S. Kuhn; lack of substantiation for the place of the allocated strategic accounting paradigm within the system of accounting scientific knowledge.

As definições de contabilidade durante a sua história gnosiológica foram muitas, todas surpreendentes, mas de maneira singular se destaca na doutrina de Carlos García-Casella um conceito de contabilidade como ciência cultural. As bases do grande mestre latino-americano estão presentes, especialmente, na filosofia de Mario Bunge. O objetivo desse artigo é trabalhar esta conceituação da ciência contábil em ótica caselhiana de maneira a destacarmos este conceito rico desta disciplina milenar. the definitions of accounting throughout its gnoseological history were many, all surprising, but in a singular way, the concept of accounting as cultural science stands out in the doctrine of Carlos Garcia-Casella. The bedrocks of the great Latin American master are present especially in the philosophy of Mario Bunge. The objective of this article is to work on this conceptualization of accounting science from Garcia-Casella’s perspective to highlight this rich concept of this ancient discipline. Las definiciones de contabilidad a lo largo de su historia gnoseológica fueron muchas, todas sorprendentes, pero de manera singular, el concepto de contabilidad como ciencia cultural se destaca en la doctrina de Carlos García-Casella. Los cimientos del gran maestro latinoamericano están presentes, especialmente, en la filosofía de Mario Bunge. El objetivo de este artículo es trabajar esta conceptualización de la ciencia contable desde la perspectiva de García-Casella para poner de relieve este rico concepto de esta antigua disciplina.

This article highlights the transformation of views on the understanding of accounting as a science in the new conditions for the functioning of enterprises operating in globalized markets in a dynamic competitive environment. The necessity of considering external factors (corporate scandals, financial crisis, etc.) in the development of accounting as a science is emphasized. The reasons for the need to confirm the scientific status of accounting are considered, the hypotheses concerning the gradual crowding out and replacement of accounting by information systems with artificial intelligence are refuted. Accordingly, the study aims to confirm the scientific significance of accounting and justify the need for its further development as a social science aimed at solving social issues and having a deeper social context. Various accounting models and identification of factors affecting their construction, as a result of which the goals of accounting are transformed, make the theoretical basis of this study. It is concluded that accounting is a social science that studies the features of the functioning of the accounting system as a social and institutional practice. Such an understanding of accounting science is considered one of the ways out of the existing crisis. The reasons for the lack of understanding among Ukrainian researchers of accounting as a social science are highlighted, and the ways to overcome them are suggested. It is proved that accounting, on the one hand, is a product of the social environment, an instrument for reflecting the economic reality of an enterprise. On the other hand, it influences the formation of social reality, being an instrument for shaping social processes and relations arising from the functioning of accounting as a separate socio-economic institute.

The purpose of the article is to justify the appropriateness of revision of the accounting subject and profession's title, bringing their content in line with the inevitable social, professional and scientific development of this field of activity, taking into account the current trends of digital economy and sustainable development. The discrepancy between theoretical and practical ideas about the mission, subject and title of accountants was investigated. The accounting theories were grouped according to their interpretation of the content of the accounting subject. Based on the chain “theory – subject – profession's title”, the basic relationship of these categories in accounting theory was established. Based on the chain “mission – objective functionality – profession's title”, was established that the perception of categories “subject” and “accountant's title” in practice is differ from theoretical representations. The dialectical progression of the development of accounting science and practice was discovered. It was determined that the reflection of the facts of economic activity as a subject of accounting in regulatory theories corresponds to a low level of involvement in the management of specialists under the name of “accountant”. The active participation of accountants in management is characteristic of positivistic theories, in which the nature and socio-economic consequences of the professional choice of methods for reflecting the facts of economic activity is the subject of accounting. The digital economy generates new requirements for accounting, focusing on the nature of the formation and use of the accounting data as an asset and product. Therefore, the profession's title should be changed to the “information broker” or “accounting broker”. Based on the laws of philosophy, it was proved that the institutional understanding of accounting is the pinnacle of understanding the essence of accounting. According to the institutional theory, the nature of accounting and information support for trust and manageability in the socio-economic space is the accounting subject. This theory, like modern practice, justifies the need to review the subject and profession's title, defines the key place of its representatives as “accounting guarantors” in the digital economy of sustainable development. Prospects for further research are proposed to be considered on the philosophical platforms of “accounting engineering” and “accounting imperialism”.

This study analyzes the influence of accounting theory on the objective of general purpose financial reporting. Historical research was carried out based on the primary works produced by the main researchers of accounting theory in the United States of America (USA) and the United Kingdom (UK). Regarding the objective, the 1989 conceptual framework was more influential in the United Kingdom's accounting theory. In turn, the conceptual frameworks of 2010 and 2018 followed the approach of the USA, highlighting investors and creditors as the main users at the expense of the others. In general, it is possible to infer that the conceptual framework closely follows accounting theory, especially the productions of researchers in accounting theory in the USA and the United Kingdom, possibly due to the influence of researchers in the creation of entities, such as AAA, AICPA, and ICAEW, and of the last in IASB policies. [ABSTRACT FROM AUTHOR]

Copyright of Revista Venezolana de Gerencia (RVG) is the property of Revista de Filosofia-Universidad del Zulia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In recent years, a systemic crisis has been observed in Ukraine in accounting theory. It manifests itself in the absence of deep scientific research and the development of new teaching aids for the course “Theory of accounting”, which would meet the requirements of the time and consider the current state of development of the national accounting system. The purpose of the article is to analyze the differences in basic accounting concepts in different models of accounting theory, and identify problems and directions for the development of accounting theory in Ukraine. The role of legislative documents in the formation of theoretical foundations of accounting has been disclosed. Three main models of understanding accounting theory in Ukraine (national normative; normative according to IFRS; educational accounting theory) have been allocated. Peculiarities of origin and content characteristics of each of the selected models have been analyzed. Three areas of research conducted by scientists in the field of accounting theory have been allocated. The lack of clearly defined conceptual proposals among scientists for further development of accounting theory in Ukraine has been grounded. Based on the analysis of normative legislation, the problem of lack of common understanding of basic accounting concepts (business transactions; actions; events) has been identified. Three options for the relation between basic accounting concepts have been allocated. Two main problems have been formulated, which arise due to the existence of a multivariate understanding of the essence and correlation between basic accounting concepts (content-classification problem; the problem of content-time interpretation). Examples of incorrect interpretations of basic accounting concepts by national and foreign scientists have been given. The peculiarities of the relation between basic accounting concepts in the Conceptual Framework for the Financial Reporting and IFRS have been analyzed. The peculiarities of the interpretation of basic accounting concepts according to SFAC no. 6 “Elements of financial statements” have been grounded. The necessity of making changes in the national accounting legislation to clarify the content and correlation between basic accounting concepts has been grounded. In response to modern changes in the economic reality of enterprises and the system of accounting regulation, it has been proposed to develop the national accounting theory by increasing the number of elements of the accounting method, in particular, by including the object identification to the elements of accounting method. [ABSTRACT FROM AUTHOR]

This manuscript is a biography of George H. Sorter. An innovative accounting theorist and educator, Sorter was concerned about how accounting information could be used in financial and management decision-making. He criticized accounting as a profession for failing to own up to the limitations of financial reports, which do not reveal the "value" of the firm, and for hiding behind confusing jargon. As a result, Sorter formulated an "events" approach to provide financial statement users with data useful for decision making. Valuation of the firm is a subjective endeavor, a matter of individual user perception, he maintained. He served as a member of the AAA Committee for "A Statement of Basic Accounting Theory" (ASOBAT) and as the research director of the AICPA's "Objectives of Financial Statements" (AICPA 1973, Trueblood Report). This manuscript focuses primarily on Sorter's contributions to the Trueblood Report. [ABSTRACT FROM AUTHOR]

The quality of accounting information cannot be separated from the adopted accounting standards. More than 87% of countries worldwide have implemented IFRS standards as financial guidelines in their countries. The goal of IFRS is to make companies more transparent and flexible in producing accounting information based on which users can predict future investment values. The purpose of this article is a systematic literature review on the quality of accounting information associated with adopting IFRS. The sample of this study - 125 articles reviewed in four main classifications: research subject areas, measurement of accounting information quality, theoretical approaches, and research methods. Previous research was obtained from online databases such as Science Direct, Emerald Group, Sage Journal, and Taylor & Francis. The PICO framework in this study was applied to minimize bias from previous studies. The analysis results show that average the most articles on the quality of accounting information were found in journals categorized in the accounting field. Most studies have been found on the European continent regarding the quality of accounting information - 52 (37.7%). Determining the quality of accounting information requires several tests. As a result, 49 (38.8%) and 47 (37.1%) articles emphasize the accrual test model and value relevance model in assessing the quality of accounting information. The results show that 56 articles (44.8%) use the regression analysis method to test value relevance, accrual, and timely loss reporting models. [ABSTRACT FROM AUTHOR]

The current paper aims at raising awareness about the differences between theory and practice in accounting. It focuses on the logical path that a student or a novice in this field must follow in order to apply theoretical knowledge into practice. The role, the structure, and the features of the financial information system (as part of the informational system of the entity) are presented in comparison with the accounting ledgers used in the traditional accounting (where transactions were recorded manually). These ledgers are the starting point of any accounting when acquiring the practical knowledge. In addition, the paper considers the didactic principles most suitable to bridge the gap between theory and practice in accounting.

This paper analyses the value of the IPSASB's approach in the consultation paper on the measurement of assets and liabilities in public sector financial reporting. It shows that reference to extant standards results in a patchwork of data that may be more confusing than guiding. The paper concludes that if the proposed Exposure Draft purports to consolidate accounting theory on measurement for the public sector, it should refer to public sector accounting practices rather than concepts that have evolved from private sector accounting practices. Such an approach would strengthen accountability and transparency of the public sector because financial reporting would be compliant with a relevant suite of standards. IMPACT This paper highlights the paradoxical strategy adopted by the IPSASB when referring to private sector concepts in the process of developing standards for the public sector. Instead of providing guidelines that promote better accounting practices, the result seems to be complicated proposals that confuse the user. The IPSASB should mitigate this confusion by first revising and updating the measurement chapter in its Conceptual Framework (CF). The IPSASB needs to examine the status quo and reconsider whether a separate standard on measurement is really necessary, or whether it would be sufficient to align existing standards with the updated CF. This paper needs to be read by public sector accounting standard setters; and it will also be of interest to practitioners and academics. [ABSTRACT FROM AUTHOR]

The purpose of the article is to prove the existence of essential differences between the elements of the accounting system as a science and practice and determine the elements of accounting theory to state the emergence of new theories and identify the development of accounting as a branch of scientific knowledge. Research methods. In the process of the study, methods inherent in modern philosophy of science were used: a dialectical approach (to reveal the essence of accounting as a branch of knowledge and practical activity) in combination with historiographic (in the study of the system of scientific knowledge in scientific circles on the variability of accounting theories) and comparative analytical methods (to determine the elements of the accounting system in scientific, theoretical and practical aspects, to build an integrated system, as well as to disclose the relationships between individual elements and its subsystems). Research results. The expediency of identifying the elements of the accounting system as scientific knowledge, as well as the elements of the accounting system as a type of practical activity has been substantiated and their essence has been clarified. It has been proved that the accounting theory can be recognized as new if there is an actual, and not an imaginary change in information requests, which will predetermine the emergence of new or new accounting concepts, as a result of which the accounting theory will be transformed. Scientific novelty. The theoretical provisions on the assessment of the general genesis of accounting as a system of scientific knowledge were further developed. The direction and argumentation of the controversy regarding its inevitable transformation gives grounds to assert that accounting science, like other accounting and analytical sciences, can have two or more theories. The fundamental foundations have been laid regarding the addition of an integrated accounting object, provides for further clarification of its purpose, the allocation of new tasks, principles, methods and techniques of accounting. Practical significance. The practical significance lies in determining the development trajectory of accounting as a branch of scientific knowledge and further using the system of new scientific knowledge to solve the problems of accounting practice. [ABSTRACT FROM AUTHOR]

The current stage of management accounting development is characterized by the lack of balance between its theory and practical applications. One of the key features of this process is that management accounting theory along with its development in the context of the accounting theory and related science is not researched deep enough. The purpose of the article is to define the subject of the management accounting and its objects through the development of accounting theory. In the study the following research methods were used: analysis, synthesis, induction, deduction, comparison, generalization, and a system approach. The author studies the evolution of capital as a subject of accounting theory, considers a modern approach to capital as an object of integratedreporting, defines the subject of management accounting. The article proves that management accounting is a research direction of accounting theory as a science of higher level, provides the classification of management accounting objects based on the forms of capital and the way they are related to the state and changes in capital. This classification can be used to make charts of accounts for management accounting, based on the forms and transformations of capital in the system of double-entry or triple-entry bookkeeping.

Introduction, Purpose. The current stage of development in accounting is characterized by the methodological fragmentation of accounting theory, poor link between accounting theory and the development of social sciences, inability of accounting to cope with challenges of modern economy. These may be a reason for denial of scientific foundations of accounting theory. The purpose of the article is to provide a systematic analysis of the contemporary academic papers devoted to the problems of the development of accounting theory and methodology of accounting in order to formulate a structural-logical model for the development of a level of particular theoretical schemes of accounting. Methods. In the study the author applied the following research methods: analysis, synthesis, induction, deduction, comparison, generalization, and a systems approach. Results. The article provides the results of analysis and systemization of modern problems in accounting theory. The author considers the transformation peculiarities of methodology of accounting as a social and applied science, makes a proposal about how to organize research in the field of accounting theory in accordance with the Academician V. Stepin concept of scientific knowledge organization and formulates a structural-logical model of development of accounting theory concepts as a level of particular theoretical schemes. Discussions. There is a need for a further scientific discussion of ideas about the types of accounting as particular theoretical schemes based, on the one hand, on accounting theory, and on judgments and postulates taken from related fields of social sciences, on the other hand.

Topic. Being a social science, accounting to which the natural methodology is practically not applicable, the accountant’s judgments become the basis for preparing the overall financial structure of the company. Purpose. The author conducted her own comprehensive research of the accountant’s professional judgment concept on the theoretical, methodological and practical levels. Methodology. The research involves the methods of comparable and logical analysis, typology and grouping, induction and deduction. Results. This paper considers the necessity of the accountant’s professional judgment analysis to be the basic category of the accounting theory, it justifies the necessity of working out the professional judgment concept. Historical analysis and the reduction of the accountant’s professional judgment phenomenon allowed to formulate and justify its interpretation as the mental program and the realization of its function as the universal coordinator of the accounting theory, methodology and practical development. The result that was obtained gives an opportunity to solve research problems in accounting sphere by involving one of the key elements - the figure of a professional accountant. Conclusions. Conclusions may be used in working out the accountant’s professional judgment concept which can provide bridging the gap between the fact and normative content of financial statements and the information that the users need.

In the article, two main tasks of accounting are considered, which were formulated by Italian professor Vincenzo Giitti at the end of the nineteenth century, namely, the task of creating a scientifically sound accounting theory, and the task of developing accounting methods that meet the needs of modern enterprises. It is noted that at the present stage of development of accounting, these tasks have not lost their relevance. Despite all the attempts made, the generally recognized scientific theory of accounting has not yet been created, and the existing methods of accounting do not correspond to the needs of organizations created in the form of large integrated structures. The conducted research has shown that presently in the economy of the Russian Federation the significant share is occupied by the organizations carrying out financial and economic activity through affi ed and dependent societies. Organizations with a branched, integrated structure that includes subsidiaries and affiliates, as well as affiliated persons, account for at least 37% of the aggregate output of Russian organizations (total revenue of organizations) and a significant share of the capitalization of Russian organizations. The author argues that the existing consolidation methods provided for by international fi reporting standards are outside the accounting methodology, which, in turn, actualizes the problem of developing consolidated accounting methodology.

El escrito explora contenidos relacionados con el denominado logos en tanto la formalización, la razón y lo noético en el sentido de la potencialidad y el horizonte del sujeto. Desde este referente se ubica el denominado discurso. En el entramado discursivo se menciona la comunicabilidad como fenómeno de la contabilidad, en cuanto hace uso de mensajes. De tal manera, el mensaje está atravesado por discursos y códigos caracterizando el sistema lingüístico de la contabilidad. Por esta vía se torna importante la relación entre acontecimientosentido y discurso, en que el sujeto adquiere un papel vital. En estos sentidos, la experiencia de los sujetos es importante, como igual la dilucidación del código en la contabilidad. El escrito deja abierta la pregunta sobre si en contabilidad puede hablarse de acontecimientos. The paper explores content related to the so-called logos in terms of formalization, reason and the noetic, in the sense of the potential and the horizon of the subject. From this reference is located the so-called discourse. In the discursive framework, communicability is mentioned as a phenomenon of accounting, because it uses messages. In this way, the message is crossed by discourses and codes characterizing the linguistic system of accounting. For this reason, the relationship between event-meaning and discourse becomes important, in which the subject acquires a vital role. In these senses, the experience of the subjects is important, as well as the elucidation of the code in accounting. The writing leaves open the question about whether accounting can talk about events. O artigo explora o conteúdo relacionado aos denominados logos como expressão de formalização, a razão e a noética no sentido da potencialidade e do horizonte do sujeito. Desde este referente se localiza o denominado discurso. No entramado discursivo a comunicabilidade é mencionada como um fenômeno da contabilidade, pois utiliza mensagens. De tal maneira, a mensagem é atravessada por discursos e códigos que caracterizam o sistema linguístico da contabilidade. Deste modo, torna-se importante a relação entre o sentido do evento e o discurso, em que o sujeito adquire um papel vital. Nesses sentidos, a experiência dos sujeitos é importante, assim como a dilucidação do código na contabilidade. O escrita deixa em aberto a questão sobre se a contabilidade se poderia falar de acontecimentos.

The paper is a commentary on the future of management accounting in Central and Eastern European countries, portrayed in the manuscript in the Journal Sustainability in its Special Issue titled “Corporate Social Responsibility (CSR) in Developing Countries: Current Trends and Development”. The manuscript “The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries” written by Beata Zyznarska-Dworczak promotes the role of management accounting in a wider social, ethical, environmental, cultural and historical context. This approach contributes to the understanding of sustainable management accounting towards socio-economic transformations and developments in Central and Eastern European countries, in the research perspectives of alternative management accounting. It encourages to treat sustainable management accounting as a social and institutional activity, realizing a complementary role (to conventional) of the management accounting system in this region of Europe because of its emerging economy perspective. This approach determines new potential scientific management accounting research area. The aim of this paper is to outline the potential for researchers to influence the development perspectives of sustainable management accounting. The paper, as a thought provoking discussion of science, raises the following questions: may the alternative context of sustainable management accounting provide opportunities for researchers investigating accounting issues in Central and Eastern European countries? is it possible to combine alternative perspectives into management accounting research? how to combine it with conventional economics-based mainstream research? How to measure corporate sustainability performance in management accounting system?

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Copyright of Dictamen Libre is the property of Universidad Libre Seccional Barranquilla and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Biographical research has attracted a significant level of interest from the accounting history community. Nevertheless, most of these studies are focused on documenting the life and work of renowned accounting scholars and practitioners. This study seeks to investigate the work of an author who is yet to attract the attention of the international community, Tommaso Zerbi, in close connection with the social and academic context in which this work was developed. The study emphasises the political and militant role that accounting history may play in academic communities by showing how accounting history research is not necessarily a value-free endeavour in the generation of new knowledge but can be enlisted in ensuring the success of a specific understanding of accounting systems in the context of academic struggles. Although mainly aiming at contributing to a national debate, the originality and value of Zerbi's work ended up offering a significant contribution to the international debate on the origin of double-entry bookkeeping. [ABSTRACT FROM AUTHOR]