DEVELOPMENT OF RECORD-KEEPING IN INSTITUTIONAL ENVIRONMENT
Journal: Scientia fructuosa (Vol.83, No. 3)Publication Date: 2012-06-11
Authors : SLYOZCO Tetiana;
Page : 84-93
Keywords : record-keeping theory; institutional theory; institutional approach; factors of institutional environvent.;
Abstract
Factors of institutional environment, which change practice and theory of accounting: regulations, accounting, principles have been considered. It is well-proven that in these terms the system of account becomes an institute, which forms the "rules of the game" or institutes, and new tasks to the account.
Other Latest Articles
Last modified: 2016-10-27 22:59:40