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Періодизація розвитку бухгалтерського обліку на основі зміни парадигм // Periodization of accounting development based on the paradigm change

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  • Малюга, Наталія Михайлівна

    (Житомирський державний технологічний університет)

Abstract

Five paradigms have been distinguished on the base of evolution of main accounting categories, as well as the necessity of moving to the new paradigm has been grounded. The main characteristics of the new paradigm have been determined. На основі аналізу еволюції основних категорій бухгалтерського обліку виділено п’ять парадигм і обґрунтовано необхідність переходу до нової парадигми, визначено основні параметри нової парадигми

Suggested Citation

  • Малюга, Наталія Михайлівна, 2006. "Періодизація розвитку бухгалтерського обліку на основі зміни парадигм // Periodization of accounting development based on the paradigm change," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 35(1).
  • Handle: RePEc:scn:000ven:112453
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