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Methodological Issues of Accounting Intellectual Benefits in Context of Development of Modern Accounting Paradigm

Journal: Oblik i finansi (Vol.1, No. 76)

Publication Date:

Authors : ;

Page : 70-78

Keywords : accounting; intellectualization of management; newest accounting paradigm; methodology of accounting of intellectual benefits; changes in the balance sheet;

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The increasing significance of the intellectual component in economic development of society determines the demand in furnishing management with relevant information to be generated by the up-to-date system of accounting as established on natural principles. The article explains the ways of solving problems of accounting of intellectual benefits as viewed by the theory of physical economics. The conceptual foundations of modern paradigm of accounting have been outlined that are meant to cover the realm of reason called for managing the interaction of the animate and inanimate. Several classifications have been presented that make it possible to clarify the essence and designation of intellectual benefits and build up an integral system of their accounting. The model of balanced generalization of processes of creating and appropriating intellectual benefits by social domains for the use inherent in their nature has been proposed. The proposed model is verified by means of classical typology of balance changes. The flow of intellectual benefits has been described by means of the accounting equation suggested to be accepted as a basis for accounts, subsidiary accounts and analytical accounts to be assigned for accounting intellectual benefits.

Last modified: 2017-10-04 19:43:45