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Title ?????????? ?????????????? ????? ? ??????? ???????????????? ???????
Dialectics of accounting from sociology viewpoint
 
Creator ????????, ?.?.
Petrenko, S.M.
 
Subject ????????????? ????
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accounting
accounting essence
sociology viewpoint
research methodology
accounting science
 
Description ???????????? ? ??????? ???????? ?????????????? ????? ???????????? ?? ?????????? ????????? ???????? ? ???????? ??? ???????? ? ??????????. ? ???????? ??????????? ???????????? ??????????????? ????????????? ? ???????????????? ?????????. ?????? ?????? ??????????, ??? ?????? ??????? ??????????? ????????? ???????? ??????? ?????.
?????? ????????? ???????? ?????????? ?????????????? ????? ??? ???????????? ???????? ? ???????????? ??? ???????? ? ????????? ????????? ???????? ??????????? ????????????????.
??????????? ? ???????????????? ???????????? ??????? ? ???????????? ???????? ?????????????? ?????. ????????????? ???????? ?? ???????? ??????????? ??????? ? ??????????? ????????? ????? ??????? ? ????????? ? ?????? ??????????? ????????????. ?????????? ????????????? ???????????? ???????? ?????????????? ????? ????? ?????? ???????????????? ???????, ????????????? ?????????? ?????? ???????? ????????????? ?????.
The researches in accounting have been based on theuse of approaches
of its essence and purpose learning. Mostly the directions of researches
were considered from methodological viewpoint only. But we cannot state
that the methodology viewpoint is valuable for accounting.
The article is dedicated to the learning of dialectics of accounting as the
totality of approaches to its essence research in the context of objective
reality reflection.
The author considers and analyzes the existing approaches to the
research of accounting essence. The attention is paid to the development of
social factor, to the necessity of separate groups of society in reflection and
assessment of the results of the activity. The article has grounded the
necessity of the research of accounting essence from the sociology
425
viewpoint that reveals the social factor of the development of accounting
science.
 
Date 2016-04-06T09:34:50Z
2016-04-06T09:34:50Z
2015
 
Type Article
Book
 
Identifier http://eztuir.ztu.edu.ua/123456789/2579
 
Language ru
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
 
Publisher ????