 POSSIBILITIES FOR CONCEPTUALIZATION OF THE CONTEMPORARY ACCOUNTING THEORY (PART ONE)Eleonora Stancheva-Todorova ()
Yearbook of the Faculty of Economics and Business Administration, Sofia University, 2016, vol. 14, issue 1, 287-319 Abstract: This article figures out several possible ways for future development of the contemporary accounting theory and focuses on its conceptualization in the context of current socio-economic environment and processes of international accounting harmonization, standardization and convergence. In the first part of the paper basic elements of theoretical structure of accounting – postulates, principles and concepts, have been studied and an overview of the distinguished research in the field presented. Definitions of these accounting terms are still under discussion from the scientists despite their role in construction of the conceptual framework of accounting. As elements of one common hierarchical structure it is a priority of the researches to analyze their logical interrelations and subordination and also their role as theoretical core, providing logical uniformity of accounting regulations. Keywords: accounting postulates; principles and concepts; conceptual framework (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:sko:yrbook:v:14:y:2016:i:1:p:287-319 Access Statistics for this article More articles in Yearbook of the Faculty of Economics and Business Administration, Sofia University from Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria Contact information at EDIRC. |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.