Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review
Accounting in modern economics: influence of neoclassical tradition. / Ковалев, Валерий Викторович; Ковалев, Виталий Валерьевич.
Proceedings of the Third International Economic Symposium (IES 2018). Atlantis Press, 2019. p. 286-296 33.Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Research › peer-review
}
TY - GEN
T1 - Accounting in modern economics: influence of neoclassical tradition
AU - Ковалев, Валерий Викторович
AU - Ковалев, Виталий Валерьевич
PY - 2019/11
Y1 - 2019/11
N2 - Recently, the development trends of the world economy have a significant impact on the formats for reporting data and on the accounting procedure itself. Accounting, especially in developing economies, is faced with new challenges, to which it, in a certain sense, tries to adapt or transform them into an acceptable form. In this article the basic ideas related to rethinking the functional purpose, logic and principles of accounting are discussed in accordance with emerging trends that have developed in recent years both in advanced and developing economies. The central core of these arguments is the relation between accounting and neoclassical theory of finance at the present stage. Ideas explained in the paper are particularly useful for researchers trying to understand the complexities of transformation methodology and accounting practices in modern economic circumstances.
AB - Recently, the development trends of the world economy have a significant impact on the formats for reporting data and on the accounting procedure itself. Accounting, especially in developing economies, is faced with new challenges, to which it, in a certain sense, tries to adapt or transform them into an acceptable form. In this article the basic ideas related to rethinking the functional purpose, logic and principles of accounting are discussed in accordance with emerging trends that have developed in recent years both in advanced and developing economies. The central core of these arguments is the relation between accounting and neoclassical theory of finance at the present stage. Ideas explained in the paper are particularly useful for researchers trying to understand the complexities of transformation methodology and accounting practices in modern economic circumstances.
UR - https://www.atlantis-press.com/proceedings/ies-18/125924774
U2 - 10.2991/ies-18.2019.33
DO - 10.2991/ies-18.2019.33
M3 - Conference contribution
SP - 286
EP - 296
BT - Proceedings of the Third International Economic Symposium (IES 2018)
PB - Atlantis Press
T2 - Third International Economic Symposium - 2018 (IES 2018)
Y2 - 19 April 2018 through 21 April 2018
ER -
ID: 70288163