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BUSINESS INFORM №1-2017The title and content ABSTRACTS AND INFORMATION ABOUT AUTHORS
43
Section: Management and Marketing
UDC 303.732.4:657.1
Lukin V. О., Mаliarevskyi Y. D.
The System and the Institutional Approaches to Accounting: a Comparative Analysis (p. 268 - 273)
In the article a comparative analysis of both the system and institutional approaches to studying problems in the accounting is carried out. The system approach was developed intensively in the last decades of the 20th century, and the institutional approach is the leading economic theory in recent time. The results of the carried out analysis suggest that the institutional approach is a particular case of the system approach.
Keywords: development of accounting, institution, system, institutional approach, system approach, analysis
Bibl.: 36. Lukin Vladimir О. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Taxation, Kharkiv Educational and Scientific Institute of SHEI «Banking University» (55 Peremohy Ave., Kharkіv, 61174, Ukraine)
Email: [email protected]
Mаliarevskyi Yurii D. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Business Consulting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]
Article is written in UkrainianDownloads/views: 3 | Download article (pdf) -  |
Reference to this article:
Lukin, Vladimir О., and Mаliarevskyi, Yurii D. (2017) “The System and the Institutional Approaches to Accounting: a Comparative Analysis.” Business Inform 1:268–273.
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