The Challenges to Accounting Thinking Cover Image

Предизвикателства към счетоводната мисъл
The Challenges to Accounting Thinking

Author(s): Georgi Iliev
Subject(s): Economy
Published by: Стопанска академия »Д. А. Ценов«
Keywords: object (range; scope) and subject to accounting; gnoseology and accounting methodology; stages (phases) of current economic cycle; accounting policy; accounting monitoring; accounting outsourcing; ecologisation of accounting; mathematization of accounting

Summary/Abstract: A response to the question: what is reflected by accounting methods, by subject (range, scope) and the subject of accounting is discussed. Accounting methodology is discussed in reply to the question: how is the accounting object clarified. Deciphering account monitoring is driven by the desire to overcome the negative influence of the "time" factor. Accounting outsourcing is associated with the desire to achieve higher efficiency and rationality of applied accounting knowledge. It is believed that applying mathematics to accounting has significance only for structures at meso and micro levels, as well as in the creation of next-generation accounting software.

  • Issue Year: 2012
  • Issue No: 3
  • Page Range: 7-19
  • Page Count: 13
  • Language: Bulgarian