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КОНЦЕПТУАЛЬНІ ПІДХОДИ ТЕОРІЇ КАПІТАЛУ В СИСТЕМІ ОБЛІКУ ГОСПОДАРСЬКИХ ПРОЦЕСІВ // Conceptual approaches of theory or capital in accounting for business processes

Author

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  • Скоробогата, Лариса Вікторівна

    (Хмельницький національний університет)

Abstract

Accounting context of theory of capital has been researched and the system of identifying weaknesses in the schemes of contractual relationships has been proposed, which when applied can realize agency theory. Досліджено обліковий контекст теорії капіталу та запропоновано систему виявлення слабких місць в схемах договірних відносин, які в прикладному аспекті реалізують теорію агентських відносин.

Suggested Citation

  • Скоробогата, Лариса Вікторівна, 2012. "КОНЦЕПТУАЛЬНІ ПІДХОДИ ТЕОРІЇ КАПІТАЛУ В СИСТЕМІ ОБЛІКУ ГОСПОДАРСЬКИХ ПРОЦЕСІВ // Conceptual approaches of theory or capital in accounting for business processes," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 23(2).
    • Handle: RePEc:scn:000pbo:36724
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