ВЪЗМОЖНОСТИ ЗА КОНЦЕПТУАЛИЗАЦИЯ НА СЪВРЕМЕННАТА СЧЕТОВОДНА ТЕОРИЯ (Втора част)
POSSIBILITIES FOR CONCEPTUALIZATION OF THE CONTEMPORARY ACCOUNTING THEORY (PART TWO)

Summary/Abstract: This paper is a continuation of a study, first part of which was published in Volume 14th.The structure of accounting theory has been analyzed based on recent publications of well known Bulgarian and foreign scientists. From historical point of view two basic approaches have been formed: 1) an objective one, focused on accounting objects and methodology; and 2) a conceptual one, which is more formal, pragmatic and suitable as it reflects current accounting environment and is more adequate to the processes of international accounting harmonization, standardization and convergence. By using the latter approach, a conceptual framework of the contemporary accounting theory is proposed – a hierarchical structure of goals, postulates, principles, concepts,definitions of accounting objects, criteria for their recognition and derecognition, measurement basis, etc. The framework is considered as a common basis for both financial and managerial accounting and could be used for their conceptualization.

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