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Derginin Adı:
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Traektoriâ nauki
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Cilt:
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2016/2
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Sayı:
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9
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Makale Başlık:
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Accounting balance sheet as a system
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Makale Alternatif Dilde Başlık:
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Alternatif dilde başlık bulunmamaktadır. There is no article title in another language.)
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Makale Eklenme Tarihi:
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6.05.2016
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Okunma Sayısı:
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1
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Makale Özeti:
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The article actualizes the need to study the systematic approach and accountants’ systematical thinking based on the analysis of the systems theory basic provisions, the applicability of the system properties to the "balance sheet" category and to explore the basic tenets of the existing schools of accounting. It is proved that the accounting is a complex socio-technical system; justified that the study of accounting from the perspective of a systematic approach will enable a better understanding of its structure, principles of functioning and the role of an accountant in its practical implementation.
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Alternatif Dilde Özet:
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Alternatif dilde abstract bulunmamaktadır. (There is no abstract in another language.)
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