Accounting Institute: on the Genesis and Impact of Management Revolutions
Autor(a) principal: | |
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Data de Publicação: | 2021 |
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/1540 |
Resumo: | The aim of the study is to establish the presence of a causal relationship between the historical development of the accounting system (its modification) with management revolutions, identification of new characteristic features and accounting functions arising from changes in management approaches and requirements for accounting information for management purposes. Achieving the goal of the study involves identifying opportunities for further improving the accounting system based on the experience of its genesis under the influence of managerial revolutions. The methodological basis of the study is the dialectical method of cognition. The use of the historical method allowed to establish the logical dependence of the evolution of accounting on the requirements of the management system. Analytical and systematic methods were used to identify and form descriptions of the relationship of the accounting system in budgetary institutions with the processes of management system transformation and management revolutions. The impact of managerial revolutions on the accounting system in Ukraine and their consequences are established on the basis of an empirical generalization of historical archival and literary descriptions, as well as a critical analysis of the regulatory regulation of accounting, its norms and practices. The existence of a direct influence of managerial revolutions on the content, requirements, principles and methods of accounting is justified. The above result is based on the results of the analysis of the historical content of accounting, its evidence (accounting documents), as well as the assessment of the functions of the persons who carried out the accounting. The study of works on the history of accounting made it possible to assess the genesis of the introduction of the institutional approach and accounting as the basis for its transformational changes aimed at strengthening compliance with management needs. The study showed that accounting is changing under the influence of transformations in management, changes in its requests, determined by the existing needs of management. |
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Accounting Institute: on the Genesis and Impact of Management RevolutionsInstituonalizationAccountingGenesisManagement RevolutionsThe aim of the study is to establish the presence of a causal relationship between the historical development of the accounting system (its modification) with management revolutions, identification of new characteristic features and accounting functions arising from changes in management approaches and requirements for accounting information for management purposes. Achieving the goal of the study involves identifying opportunities for further improving the accounting system based on the experience of its genesis under the influence of managerial revolutions. The methodological basis of the study is the dialectical method of cognition. The use of the historical method allowed to establish the logical dependence of the evolution of accounting on the requirements of the management system. Analytical and systematic methods were used to identify and form descriptions of the relationship of the accounting system in budgetary institutions with the processes of management system transformation and management revolutions. The impact of managerial revolutions on the accounting system in Ukraine and their consequences are established on the basis of an empirical generalization of historical archival and literary descriptions, as well as a critical analysis of the regulatory regulation of accounting, its norms and practices. The existence of a direct influence of managerial revolutions on the content, requirements, principles and methods of accounting is justified. The above result is based on the results of the analysis of the historical content of accounting, its evidence (accounting documents), as well as the assessment of the functions of the persons who carried out the accounting. The study of works on the history of accounting made it possible to assess the genesis of the introduction of the institutional approach and accounting as the basis for its transformational changes aimed at strengthening compliance with management needs. The study showed that accounting is changing under the influence of transformations in management, changes in its requests, determined by the existing needs of management. Independent2021-05-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttp://www.ijmp.jor.br/index.php/ijmp/article/view/154010.14807/ijmp.v12i3.1540Independent Journal of Management & Production; Vol. 12 No. 3 (2021): Independent Journal of Management & Production (Special Edition ISE, S&P); s243-s2612236-269X2236-269Xreponame: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/1540/1983http://www.ijmp.jor.br/index.php/ijmp/article/view/1540/1984Copyright (c) 2021 Nataliia Semenyshena, Nadiya Khorunzhak, Inna Lazaryshyna, Oleksandr Yurchenko, Yuliia Ostapenkohttp://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessSemenyshena, NataliiaKhorunzhak, NadiyaLazaryshyna, InnaYurchenko, OleksandrOstapenko, Yuliia2021-05-01T03:45:34Zoai:www.ijmp.jor.br:article/1540Revistahttp://www.ijmp.jor.br/PUBhttp://www.ijmp.jor.br/index.php/ijmp/oaiijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||2236-269X2236-269Xopendoar:2021-05-01T03:45:34Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)false |
dc.title.none.fl_str_mv |
Accounting Institute: on the Genesis and Impact of Management Revolutions |
title |
Accounting Institute: on the Genesis and Impact of Management Revolutions |
spellingShingle |
Accounting Institute: on the Genesis and Impact of Management Revolutions Semenyshena, Nataliia Instituonalization Accounting Genesis Management Revolutions |
title_short |
Accounting Institute: on the Genesis and Impact of Management Revolutions |
title_full |
Accounting Institute: on the Genesis and Impact of Management Revolutions |
title_fullStr |
Accounting Institute: on the Genesis and Impact of Management Revolutions |
title_full_unstemmed |
Accounting Institute: on the Genesis and Impact of Management Revolutions |
title_sort |
Accounting Institute: on the Genesis and Impact of Management Revolutions |
author |
Semenyshena, Nataliia |
author_facet |
Semenyshena, Nataliia Khorunzhak, Nadiya Lazaryshyna, Inna Yurchenko, Oleksandr Ostapenko, Yuliia |
author_role |
author |
author2 |
Khorunzhak, Nadiya Lazaryshyna, Inna Yurchenko, Oleksandr Ostapenko, Yuliia |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Semenyshena, Nataliia Khorunzhak, Nadiya Lazaryshyna, Inna Yurchenko, Oleksandr Ostapenko, Yuliia |
dc.subject.por.fl_str_mv |
Instituonalization Accounting Genesis Management Revolutions |
topic |
Instituonalization Accounting Genesis Management Revolutions |
description |
The aim of the study is to establish the presence of a causal relationship between the historical development of the accounting system (its modification) with management revolutions, identification of new characteristic features and accounting functions arising from changes in management approaches and requirements for accounting information for management purposes. Achieving the goal of the study involves identifying opportunities for further improving the accounting system based on the experience of its genesis under the influence of managerial revolutions. The methodological basis of the study is the dialectical method of cognition. The use of the historical method allowed to establish the logical dependence of the evolution of accounting on the requirements of the management system. Analytical and systematic methods were used to identify and form descriptions of the relationship of the accounting system in budgetary institutions with the processes of management system transformation and management revolutions. The impact of managerial revolutions on the accounting system in Ukraine and their consequences are established on the basis of an empirical generalization of historical archival and literary descriptions, as well as a critical analysis of the regulatory regulation of accounting, its norms and practices. The existence of a direct influence of managerial revolutions on the content, requirements, principles and methods of accounting is justified. The above result is based on the results of the analysis of the historical content of accounting, its evidence (accounting documents), as well as the assessment of the functions of the persons who carried out the accounting. The study of works on the history of accounting made it possible to assess the genesis of the introduction of the institutional approach and accounting as the basis for its transformational changes aimed at strengthening compliance with management needs. The study showed that accounting is changing under the influence of transformations in management, changes in its requests, determined by the existing needs of management. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-05-01 |
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/1540 10.14807/ijmp.v12i3.1540 |
url |
http://www.ijmp.jor.br/index.php/ijmp/article/view/1540 |
identifier_str_mv |
10.14807/ijmp.v12i3.1540 |
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/1540/1983 http://www.ijmp.jor.br/index.php/ijmp/article/view/1540/1984 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 |
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. 12 No. 3 (2021): Independent Journal of Management & Production (Special Edition ISE, S&P); s243-s261 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|| |
_version_ |
1797220493984530432 |