Accounting as a Projection of Processes in the Economy

Svetlozar Stefanov
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Svetlozar Stefanov: University of Economics – Varna, Bulgaria

Scientific Conference of the Department of General Economic Theory, 2022, issue 1, 273-278

Abstract: This report argues that regardless of the stage at which the economy and society develop, there is always an accounting system that adequately reflects the business carried out by undertakings. In this way, information is collected in an accounting manner that meets the information needs of the different groups of users. It is maintained that the business at each subsequent stage of the development of the economy leads to the emergence of new reporting sites and the carrying out of more complex business operations, which in turn also predetermines the need to apply more complex accounting forms by which the information created by accounting means is collected, processed and presented in the annual financial statements of the enterprise.

Keywords: Accounting; Economics; Financial Report (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:oitcon:y:2022:i:1:p:273-278

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