Petro Khomyn


Introduction. The relevance of the article is due to the fact that in recent years in Ukraine the theory of accounting, which should be the basis for the formation of its prudent system, is increasingly being replaced by sophistication, which is getting in the way. Thus, proposals aimed at overcoming this negative have some scientific and practical significance. Methods. The research was carried out using abstract and logical analysis of texts of monographs published in recent years, which replicate false, in the author's view, interpretation of the purpose and accounting methods. Results. Holding on to the pseudo-thesis about the possibility of forecasting and planning in accounting, the current '' theorists '' resort to the utopia of reflection in the so-called strategic accounting of future events, ignoring the simple truth: as one cannot claim the prophecies of history, the accounting will never be strategic. Is it futurological? The same is the idea of introducing intellectual capital into account, or, in addition to visible, invisible capital, which is considered to be the knowledge of enterprise staff. Ignoring the fact that there is still no credible measure that can quantify knowledge since the number of years of study is not appropriate. Discussion. Juggling without hesitation, both titles and imaginary objects of accounting, can only briefly silence the minds of those who judge the soundness of research not by their content, but by the amount of paper spent on their publication, or the size of the list of allegedly cited works other scientists. So we have a chase for the number of pages of text that contains nothing specific and original except for spelling and stylistic errors. However, the critical perceptions expressed in the article by some publications by domestic authors do not deny that further studies of the outlined issues may be promising.

Ключові слова

accounting; information; accounting process; sophism; theory

Повний текст:



Aristotel (1934). Metafizika. M.-L.: Hosudarstvennoe sotsyalno-ekonomicheskoe izdatelstvo.

Bernstain, L. A. (1996). Analiz fynansovoi otchetnosti: teoriya, praktika i interpretatsiya [Analysis of financial statements: theory, practice and interpretation]. Moskow : Finansy i statistika.

Vlasov, D. V. (2009). Vykorystannia vodnykh resursiv u sviti [Use of water resources in the world]. Ekonomika APK [The Economy AIC], 1, 35-39. [in Ukr.]

Deili, G. (2002). Poza zrostanniam. Ekonomichna teoriya stalogo rozvytku [Out of growth. Economic theory of sustainable development]. Kyiv,: Intelsfera.

Kireitsev, H., Lytvynenko, V., & Mavrina, N. (2014). Vplyv globalizatsii ekonomiky na rozvytok systemy obliku v Ukraini [The impact of economic globalization on the development of the accounting system in Ukraine]. Bukhhalterskyi oblik i audyt [Accounting and auditing], 4, 47-53. [in Ukr.]

Kolodko, G. V. (2014). Kuda idet mir: politicheskaia ekonomiya budushchego [Where the world goes: the political economy of the future]. Moskow : Magistr.

Lastovetskyi, V. O. (2005). Haluzevyi bukhhalterskyi oblik: problemy teorii i praktyky [Sectoral accounting: problems of theory and practice]. Chernivtsi : Prut.

Melnyk, L., & Maslova, S. (1999). Chy isnuye vzaiemozviazok mizh dokhodamy u suspilstvi i zabrudnenniam seredovyshcha? [Is it realistic to realize between incomes in society and environmental pollution?]. Ekonomika Ukrainy [Ukraine economy], 8, 62-64. [in Ukr.]

Pacholi, L. (2009). Traktat o schetakh i zapisiach [A treatise on accounts and records]. (Kutera M. I.; Ed.). Moskow/Krasnodar: Finansy i statistika/Prosveshcheniye.

Pushkar, M. S. (2011). Idealna systema obliku: kontseptsiya, arkhitektura, informatsiya [The ideal accounting system: concept, architecture, information]. Ternopil : Kart-blansh.

Pushkar, M. S. (2006). Kreatyvnyi oblik (stvorennia informatsii dlia menedzheriv) [Creative accounting (creating information for managers)]. Ternopil : Kart-blansh.

Sokolov, Ya. V. (1996). Bukhhalterskyi uchet: ot istokov do nashykh dnei [Accounting: from the beginnings to the present day]. Moskow : Audit YuNITI.

Sher, I. F. (1926). Bukhhalteryia i balans [Accounting and balance]. (Tsederbauma S. I., Trans.). (Lunskoho N. S., Ed.). Moskow : Ekonomicheskaia zhyzn.



  • Поки немає зовнішніх посилань.

Ліцензія Creative CommonsГО "Науковий клуб "СОФУС"
Тернопільський національний економічний університет
Подільський державний аграрно-технічний університет