The institutionalization of accounting: the impact of national standards on the development of economies

Detalhes bibliográficos
Autor(a) principal: Semenyshena, Nataliia
Data de Publicação: 2020
Outros Autores: Khorunzhak, Nadiya, Zadorozhnyi, Zenovii-Mykhailo
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/1228
Resumo: The purpose of the study is to establish the essence and identification of the components of institutional accounting theory and substantiate the role and impact of these components on the national economy through the example of standardization. The author's general scheme of the institutional paradigm of institutional accounting and the approach to the development of his theory was built in the study based on a theoretical, empirical generalization, taking into account positive foreign experience, national scientific views and traditions. The examples of changes in GDP after the introduction of accounting standards (which are a structural component of institutional accounting theory) in the 6 largest countries of the world are given as an argument for the positive impact of institutional pragmatics on the national economy using the graphical method. It is proved that the dynamics that can be used to identify the impact of accounting standardization on a country's economy may be the dynamics of its GDP. The expediency of taking into account the institutional environment of Ukraine in the issues of formalization of the Institute of Accounting, as well as its political, environmental and social situation is substantiated. The conducted research confirms the influence of national peculiarities on the results of activation of institutional accounting principles and the presence of individual characteristics of values taken as arguments of indicators. It is substantiated that it is important to find effective indicators to illustrate the impact of each institutional component of accounting on the national economy.
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spelling The institutionalization of accounting: the impact of national standards on the development of economiesinstitutionalizationAccountinginstituteAccounting Standards.The purpose of the study is to establish the essence and identification of the components of institutional accounting theory and substantiate the role and impact of these components on the national economy through the example of standardization. The author's general scheme of the institutional paradigm of institutional accounting and the approach to the development of his theory was built in the study based on a theoretical, empirical generalization, taking into account positive foreign experience, national scientific views and traditions. The examples of changes in GDP after the introduction of accounting standards (which are a structural component of institutional accounting theory) in the 6 largest countries of the world are given as an argument for the positive impact of institutional pragmatics on the national economy using the graphical method. It is proved that the dynamics that can be used to identify the impact of accounting standardization on a country's economy may be the dynamics of its GDP. The expediency of taking into account the institutional environment of Ukraine in the issues of formalization of the Institute of Accounting, as well as its political, environmental and social situation is substantiated. The conducted research confirms the influence of national peculiarities on the results of activation of institutional accounting principles and the presence of individual characteristics of values taken as arguments of indicators. It is substantiated that it is important to find effective indicators to illustrate the impact of each institutional component of accounting on the national economy.Independent2020-05-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttp://www.ijmp.jor.br/index.php/ijmp/article/view/122810.14807/ijmp.v11i8.1228Independent Journal of Management & Production; Vol. 11 No. 8 (2020): Independent Journal of Management & Production (Special Edition ISE, S&P); 695-7112236-269X2236-269Xreponame: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/1228/1319http://www.ijmp.jor.br/index.php/ijmp/article/view/1228/1320Copyright (c) 2020 Nataliia Semenyshena, Nadiya Khorunzhak, Zenovii-Mykhailo Zadorozhnyiinfo:eu-repo/semantics/openAccessSemenyshena, NataliiaKhorunzhak, NadiyaZadorozhnyi, Zenovii-Mykhailo2020-06-01T13:32:10Zoai:www.ijmp.jor.br:article/1228Revistahttp://www.ijmp.jor.br/PUBhttp://www.ijmp.jor.br/index.php/ijmp/oaiijmp@ijmp.jor.br||paulo@paulorodrigues.pro.br||2236-269X2236-269Xopendoar:2020-06-01T13:32:10Independent Journal of Management & Production - Instituto Federal de Educação, Ciência e Tecnologia de São Paulo (IFSP)false
dc.title.none.fl_str_mv The institutionalization of accounting: the impact of national standards on the development of economies
title The institutionalization of accounting: the impact of national standards on the development of economies
spellingShingle The institutionalization of accounting: the impact of national standards on the development of economies
Semenyshena, Nataliia
institutionalization
Accounting
institute
Accounting Standards.
title_short The institutionalization of accounting: the impact of national standards on the development of economies
title_full The institutionalization of accounting: the impact of national standards on the development of economies
title_fullStr The institutionalization of accounting: the impact of national standards on the development of economies
title_full_unstemmed The institutionalization of accounting: the impact of national standards on the development of economies
title_sort The institutionalization of accounting: the impact of national standards on the development of economies
author Semenyshena, Nataliia
author_facet Semenyshena, Nataliia
Khorunzhak, Nadiya
Zadorozhnyi, Zenovii-Mykhailo
author_role author
author2 Khorunzhak, Nadiya
Zadorozhnyi, Zenovii-Mykhailo
author2_role author
author
dc.contributor.author.fl_str_mv Semenyshena, Nataliia
Khorunzhak, Nadiya
Zadorozhnyi, Zenovii-Mykhailo
dc.subject.por.fl_str_mv institutionalization
Accounting
institute
Accounting Standards.
topic institutionalization
Accounting
institute
Accounting Standards.
description The purpose of the study is to establish the essence and identification of the components of institutional accounting theory and substantiate the role and impact of these components on the national economy through the example of standardization. The author's general scheme of the institutional paradigm of institutional accounting and the approach to the development of his theory was built in the study based on a theoretical, empirical generalization, taking into account positive foreign experience, national scientific views and traditions. The examples of changes in GDP after the introduction of accounting standards (which are a structural component of institutional accounting theory) in the 6 largest countries of the world are given as an argument for the positive impact of institutional pragmatics on the national economy using the graphical method. It is proved that the dynamics that can be used to identify the impact of accounting standardization on a country's economy may be the dynamics of its GDP. The expediency of taking into account the institutional environment of Ukraine in the issues of formalization of the Institute of Accounting, as well as its political, environmental and social situation is substantiated. The conducted research confirms the influence of national peculiarities on the results of activation of institutional accounting principles and the presence of individual characteristics of values taken as arguments of indicators. It is substantiated that it is important to find effective indicators to illustrate the impact of each institutional component of accounting on the national economy.
publishDate 2020
dc.date.none.fl_str_mv 2020-05-01
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/1228
10.14807/ijmp.v11i8.1228
url http://www.ijmp.jor.br/index.php/ijmp/article/view/1228
identifier_str_mv 10.14807/ijmp.v11i8.1228
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/1228/1319
http://www.ijmp.jor.br/index.php/ijmp/article/view/1228/1320
dc.rights.driver.fl_str_mv Copyright (c) 2020 Nataliia Semenyshena, Nadiya Khorunzhak, Zenovii-Mykhailo Zadorozhnyi
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2020 Nataliia Semenyshena, Nadiya Khorunzhak, Zenovii-Mykhailo Zadorozhnyi
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. 8 (2020): Independent Journal of Management & Production (Special Edition ISE, S&P); 695-711
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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