ILLOGICALITY OF MODERN ACCOUNTING SCIENCE TITLE AND CONTENT

Mykhailo Pushkar

Анотація


Introduction. Almost 100 years ago, the science of economic accounting was called " bookkeeping" accounting, which was wrong till this time focusing on the process of entries in the books, instead of disclosing the nature and content of information resources for business. Science title does not correspond to the business realities and slows the informatization process requiring search not only of title, but alsothe account content change, as metrological economic science. Methods. The study is based on the science knowledge principles, historical implications of development economics and accounting, social changes in society, logical positivism and dialectic changes in time and space. Results. The educational analysis and scientific literature on accounting topics gives sufficient reason to believe that the theory and practice is observed distortions aside the traditional approach to obtaining information known since the Middle Ages. This approach limits the ability to receive account data for the purposes of operational and strategic levels of management accountants because the thinking inertia is guided by entries in the books of standard messages long past when economic life. Managers need relevant information not only about the past but also contemporary and future events, so called accounting science to associate with a service function in obtaining information for different management levels. Discussion. It is proposed to give our accounting science a name that reflects the nature of its depth - knowledge of facts gathering, processing and receiving information on this basis. For this purpose it may serve as the word "informology" - knowledge of information resources of the enterprise and their use in order to adapt to changes in the economic environment. 

Ключові слова


science; accounting; scientists; the old accounting content; accounting deficiencies; rename «bookkeeping» accounting; science informology; information management; accounting types

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Посилання


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