Study of elements of the accounting profession in accounting theories

V. Metelytsya

Ekonomika, Journal for Economic Theory and Practice and Social Issues, 2012, vol. 19, issue 11

Abstract: The classification of theories of accounting based on historical ideas is developed. The implementations of these ideas in the new institutional arrangements facilitate the development of the accountancy profession. The necessity of development of institutional accounting theory as the theoretical basis of the accountancy profession is grounded.

Keywords: Teaching/Communication/Extension/Profession (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:ags:sereko:410475

DOI: 10.22004/ag.econ.410475

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