Accounting balance sheet as a system
Journal: Path of Science: International Electronic Scientific Journal (Vol.2, No. 4)Publication Date: 2016-04-30
Authors : Lukin Vladimir; Ukraine; Moskalenko Elena; Ukraine;
Page : 2.22-2.30
Keywords : accounting; balance sheet; system; system's properties; socio-technical system;
Abstract
The article actualizes the need to study the systematic approach and
accountants’ systematical thinking based on the analysis of the systems theory basic provisions, the applicability of the system properties to the "balance sheet" category and to explore the basic tenets of the existing schools of accounting. It is proved that the accounting is a complex sociotechnical system; justified that the study of accounting from the perspective of a systematic approach will enable a better understanding of its structure, principles of functioning and the role of an accountant in its practical implementation
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Last modified: 2016-05-06 04:48:16