Institutionalism in Accounting: a requirement of the times or a mechanism of social pressure?
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Independent Journal of Management & Production |
Texto Completo: | http://www.ijmp.jor.br/index.php/ijmp/article/view/1440 |
Resumo: | The purpose of the study is to establish and identify the reasons for the formation of the institutional foundations of accounting, substantiate their advantages and disadvantages for Ukraine, as well as build an effective organizational and institutional architectonics of its development. The institutional influence on the accounting system in Ukraine and its reasons are established on the basis of an empirical generalization of the positions of various authors, as well as a critical analysis of the existing norms and practices. The method of regression analysis was used to select the basic branch of the national economy, on the example of which the study was conducted. It is substantiated that objectively this influence is associated with social and international requirements, however, for agricultural enterprises, the prerequisite for the introduction of institutional frameworks is the desire of these entities for international cooperation. The above arguments are based on the analysis of statistical data, the results of a questionnaire survey of 105 heads of Ukrainian agricultural companies. An empirical generalization was carried out on the basis of a critical assessment of the normative and legal framework for the development of accounting and accounting for the results of the survey, which made it possible to assess the genesis of the introduction of institutional accounting frameworks in the agricultural sector of Ukraine and substantiate the objective need for such a process. It has been proved that the discussion on the objectivity or compulsory development of the institutional foundations of accounting has real ground. For this purpose, for comparison, the results of a questionnaire survey of managers and accounting specialists in the public sector and indicators of the dynamics of the availability of funds in the single treasury account as of January 1 in recent years are presented, which made it possible to conclude that there are no objective reasons for the institutionalization of accounting and its compulsory nature in this sector.It follows from the study that the institutionalization of accounting is both an objective requirement of the time and a mechanism of public pressure at the same time. Its assignment to one category or another is determined by the existing needs, the branch of the national economy and the results that can be obtained. |
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Institutionalism in Accounting: a requirement of the times or a mechanism of social pressure?Institutional AccountingIFRSCoercive isomorphismAgrarian AccountingPublic Accounting.The purpose of the study is to establish and identify the reasons for the formation of the institutional foundations of accounting, substantiate their advantages and disadvantages for Ukraine, as well as build an effective organizational and institutional architectonics of its development. The institutional influence on the accounting system in Ukraine and its reasons are established on the basis of an empirical generalization of the positions of various authors, as well as a critical analysis of the existing norms and practices. The method of regression analysis was used to select the basic branch of the national economy, on the example of which the study was conducted. It is substantiated that objectively this influence is associated with social and international requirements, however, for agricultural enterprises, the prerequisite for the introduction of institutional frameworks is the desire of these entities for international cooperation. The above arguments are based on the analysis of statistical data, the results of a questionnaire survey of 105 heads of Ukrainian agricultural companies. An empirical generalization was carried out on the basis of a critical assessment of the normative and legal framework for the development of accounting and accounting for the results of the survey, which made it possible to assess the genesis of the introduction of institutional accounting frameworks in the agricultural sector of Ukraine and substantiate the objective need for such a process. It has been proved that the discussion on the objectivity or compulsory development of the institutional foundations of accounting has real ground. For this purpose, for comparison, the results of a questionnaire survey of managers and accounting specialists in the public sector and indicators of the dynamics of the availability of funds in the single treasury account as of January 1 in recent years are presented, which made it possible to conclude that there are no objective reasons for the institutionalization of accounting and its compulsory nature in this sector.It follows from the study that the institutionalization of accounting is both an objective requirement of the time and a mechanism of public pressure at the same time. Its assignment to one category or another is determined by the existing needs, the branch of the national economy and the results that can be obtained.Independent2020-11-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttp://www.ijmp.jor.br/index.php/ijmp/article/view/144010.14807/ijmp.v11i9.1440Independent Journal of Management & Production; Vol. 11 No. 9 (2020): Independent Journal of Management & Production (2nd Special Edition ISE, S&P); 2516-25412236-269X2236-269Xreponame:Independent Journal of Management & Productioninstname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)instacron:IJM&Penghttp://www.ijmp.jor.br/index.php/ijmp/article/view/1440/1680http://www.ijmp.jor.br/index.php/ijmp/article/view/1440/1681Copyright (c) 2020 Nataliia Semenyshena, Svitlana Sysiuk, Kateryna Shevchuk, Inna Petruk, Iryna Benkoinfo:eu-repo/semantics/openAccessSemenyshena, NataliiaSysiuk, SvitlanaShevchuk, KaterynaPetruk, InnaBenko, Iryna2020-11-01T04:11:00Zoai:www.ijmp.jor.br:article/1440Revistahttp://www.ijmp.jor.br/PUBhttp://www.ijmp.jor.br/index.php/ijmp/oaiijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||2236-269X2236-269Xopendoar:2020-11-01T04:11Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)false |
dc.title.none.fl_str_mv |
Institutionalism in Accounting: a requirement of the times or a mechanism of social pressure? |
title |
Institutionalism in Accounting: a requirement of the times or a mechanism of social pressure? |
spellingShingle |
Institutionalism in Accounting: a requirement of the times or a mechanism of social pressure? Semenyshena, Nataliia Institutional Accounting IFRS Coercive isomorphism Agrarian Accounting Public Accounting. |
title_short |
Institutionalism in Accounting: a requirement of the times or a mechanism of social pressure? |
title_full |
Institutionalism in Accounting: a requirement of the times or a mechanism of social pressure? |
title_fullStr |
Institutionalism in Accounting: a requirement of the times or a mechanism of social pressure? |
title_full_unstemmed |
Institutionalism in Accounting: a requirement of the times or a mechanism of social pressure? |
title_sort |
Institutionalism in Accounting: a requirement of the times or a mechanism of social pressure? |
author |
Semenyshena, Nataliia |
author_facet |
Semenyshena, Nataliia Sysiuk, Svitlana Shevchuk, Kateryna Petruk, Inna Benko, Iryna |
author_role |
author |
author2 |
Sysiuk, Svitlana Shevchuk, Kateryna Petruk, Inna Benko, Iryna |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Semenyshena, Nataliia Sysiuk, Svitlana Shevchuk, Kateryna Petruk, Inna Benko, Iryna |
dc.subject.por.fl_str_mv |
Institutional Accounting IFRS Coercive isomorphism Agrarian Accounting Public Accounting. |
topic |
Institutional Accounting IFRS Coercive isomorphism Agrarian Accounting Public Accounting. |
description |
The purpose of the study is to establish and identify the reasons for the formation of the institutional foundations of accounting, substantiate their advantages and disadvantages for Ukraine, as well as build an effective organizational and institutional architectonics of its development. The institutional influence on the accounting system in Ukraine and its reasons are established on the basis of an empirical generalization of the positions of various authors, as well as a critical analysis of the existing norms and practices. The method of regression analysis was used to select the basic branch of the national economy, on the example of which the study was conducted. It is substantiated that objectively this influence is associated with social and international requirements, however, for agricultural enterprises, the prerequisite for the introduction of institutional frameworks is the desire of these entities for international cooperation. The above arguments are based on the analysis of statistical data, the results of a questionnaire survey of 105 heads of Ukrainian agricultural companies. An empirical generalization was carried out on the basis of a critical assessment of the normative and legal framework for the development of accounting and accounting for the results of the survey, which made it possible to assess the genesis of the introduction of institutional accounting frameworks in the agricultural sector of Ukraine and substantiate the objective need for such a process. It has been proved that the discussion on the objectivity or compulsory development of the institutional foundations of accounting has real ground. For this purpose, for comparison, the results of a questionnaire survey of managers and accounting specialists in the public sector and indicators of the dynamics of the availability of funds in the single treasury account as of January 1 in recent years are presented, which made it possible to conclude that there are no objective reasons for the institutionalization of accounting and its compulsory nature in this sector.It follows from the study that the institutionalization of accounting is both an objective requirement of the time and a mechanism of public pressure at the same time. Its assignment to one category or another is determined by the existing needs, the branch of the national economy and the results that can be obtained. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-11-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1440 10.14807/ijmp.v11i9.1440 |
url |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1440 |
identifier_str_mv |
10.14807/ijmp.v11i9.1440 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1440/1680 http://www.ijmp.jor.br/index.php/ijmp/article/view/1440/1681 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf text/html |
dc.publisher.none.fl_str_mv |
Independent |
publisher.none.fl_str_mv |
Independent |
dc.source.none.fl_str_mv |
Independent Journal of Management & Production; Vol. 11 No. 9 (2020): Independent Journal of Management & Production (2nd Special Edition ISE, S&P); 2516-2541 2236-269X 2236-269X reponame:Independent Journal of Management & Production instname:Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) instacron:IJM&P |
instname_str |
Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
instacron_str |
IJM&P |
institution |
IJM&P |
reponame_str |
Independent Journal of Management & Production |
collection |
Independent Journal of Management & Production |
repository.name.fl_str_mv |
Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP) |
repository.mail.fl_str_mv |
ijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br|| |
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1797220493557760000 |