POSSIBILITIES FOR CONCEPTUALIZATION OF THE
CONTEMPORARY ACCOUNTING THEORY (PART ONE) Cover Image

ВЪЗМОЖНОСТИ ЗА КОНЦЕПТУАЛИЗАЦИЯ НА СЪВРЕМЕННАТА СЧЕТОВОДНА ТЕОРИЯ (Първа част)
POSSIBILITIES FOR CONCEPTUALIZATION OF THE CONTEMPORARY ACCOUNTING THEORY (PART ONE)

Author(s): Eleonora Petrova Stancheva-Todorova
Subject(s): Economy
Published by: Софийски университет »Св. Климент Охридски«
Keywords: accounting postulates; principles and concepts; conceptual framework

Summary/Abstract: This article figures out several possible ways for future development of the contemporary accounting theory and focuses on its conceptualization in the context of current socioeconomic environment and processes of international accounting harmonization, standardization and convergence.In the first part of the paper basic elements of theoretical structure of accounting – postulates,principles and concepts, have been studied and an overview of the distinguished research in the field presented. Definitions of these accounting terms are still under discussion from the scientists despite their role in construction of the conceptual framework of accounting. As elements of one common hierarchical structure it is a priority of the researches to analyze their logical interrelations and subordination and also their role as theoretical core, providing logical uniformity of accounting regulations.

  • Issue Year: 14/2016
  • Issue No: 1
  • Page Range: 287-319
  • Page Count: 34
  • Language: Bulgarian