INSTITUTIONAL THEORY OF ACCOUNTING AS A TOOL OF SOCIAL IDEOLOGY
INSTITUTIONAL THEORY OF ACCOUNTING AS A TOOL OF SOCIAL IDEOLOGY

Summary/Abstract: The article considers the role and significance of the institutional paradigm of accounting in society not only through the prism of traditional views (in the understanding of technical practice), but also as a tool of social ideology. The understanding of accounting as a socio-economic institution, as a rule, is aimed at its study from a broad point of view from the standpoint of related socio-social, cultural, educational, economic and political aspects. The paper focuses on the study of the causes and preconditions for the emergence of accounting as a socio-economic institution, the establishment and formation of the institutional paradigm of accounting and its critical moments.

• Details
• Contents