| Articolul precedent |
| Articolul urmator |
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 264 0 |
| Căutarea după subiecte similare conform CZU |
| 657.1(477) (3) |
| Бухгалтерия. Бухгалтерский учет (953) |
 SM ISO690:2012ЛЕГЕНЧУК, Сергей. Бухгалтерский учет как социальная наука: украинский контекст. In: Contabilitatea: şi educaţia contabilă în societatea digitală, Ed. 8, 4-5 aprilie 2019, Chişinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2019, Ediția 8, pp. 230-237. ISBN 978-9975-127-67-7. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitatea Ediția 8, 2019 |
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Conferința "Contabilitatea şi educaţia contabilă în societatea digitală" 8, Chişinău, Moldova, 4-5 aprilie 2019 | ||||||
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| CZU: 657.1(477) | ||||||
| JEL: M410 Accounting | ||||||
| Pag. 230-237 | ||||||
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 Descarcă PDF |
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| Rezumat | ||||||
The reasons for the need to confirm the scientific status of accounting have been considered. The peculiarities of changing the goals of accounting as a science have been grounded. The concept of the “card of accounting information models has been proposed. The historical background of the emergence of an understanding of accounting as a social science has been analyzed. The main reasons why accounting is a social science have been substantiated. The reasons for the absence among Ukrainian researchers of the understanding of accounting as a social science have been highlighted. |
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| Cuvinte-cheie бухгалтерский учет как наука, социальная наука, теория бухгалтерского учета |
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