The paper determines the essential nature of apperception, examines the evolution of the concept and its interpretation in economic literature. The study also reveals a connection between the theory of economic behavior within the behavioral theory and a psychological approach to accounting. The essential foundations of behavioral accounting are examined, the key development trends are outlined and the way apperception of information is included into the concept is identified. A behavioral approach attaches particular importance to the relevance of decisions taken when reporting information and accountants’ behavior in response to such information. It is proved that apperception has formed the basis of behavioral theory, which became the determining factor in the Anglo-Saxon concept of accounting in the early 60’s of the 20th century. The diversity of accounting principles and their contradiction, according to most American authors, is determined by the diverse and contradictory interests of individuals involved in economic activity. In order to harmonize these interests within the framework of a behaviorist approach, it is necessary to apply such components as communication, motivation and feedback. The behavioral theory is the basis for professional decision-making of accountants in response to uncertainties, events, information. As a rule, uncertainties in accounting arise from the impossibility to foresee in regulations all the unexpected situations that may be encountered in practice. Therefore, in legislation only general principles of problem-solving are specified, and accountants have to form their personal opinions and implement them in reporting.
Introduction. In construction enterprises are hundreds of types and thousands of names of low-value and perishable items (LVPI) and low-value non-current tangible assets (LVNTA), which require a more detailed study and a significant reduction of costs from the buyer to production consumption at a specific construction site. For every construction enterprise, it’s important to prevent the loss of these items and assets during their acquisition, transportation, acceptance-handover, storage, as well as to systematically control the level of costs for them, increase the duration of their use, and ensure optimal volumes of production consumption during business processes in construction This gives us reason to claim that the topic of our research is relevant and deserves attention.Purpose. The purpose of the article is the analysis of scientific articles devoted to the problems of accounting for LVPI and LVNTA in construction, directions for their solution, and the development of the authors’ own opinion and proposals for solving these problems. Method (methodology). During the study of this topic, the following methods were applied: monographic - for the purpose of studying literary sources on the accounting of LVPI and LVNTA in construction; regulatory and legal support - for the purpose of characterizing the genesis and current state of legislation in the field of accounting for stocks and fixed assets of enterprises; graphic - to establish the existing relationships between them and LVPI and LVNTA in construction enterprises of Ukraine, etc.Results. In a number of provisions of the Order of the enterprise “On the accounting policy of the enterprise”, more attention should be paid to LVPI and LVNTA, and for their list in the enterprise in general and its structural subdivisions, 2-3 appendices should be allocated. In Ukraine, it is expedient to introduce either a separate Ukrainian national standards on the accounting of LVPI and LVNTA, or Methodical recommendations or Regulations on the accounting of LVPI and LVNTA. In the “Methodical recommendations for inventory accounting”, a whole section should be devoted to LVPI and LVNTA, as it was once done in relation to containers (“Peculiarities of container accounting”). In practice, LVPI and LVNTA are often treated with a certain frivolity and the conditions of their storage and preservation are not sufficiently controlled both in the warehouses of enterprises and in production units. As a result, enterprises lose tens, hundreds of thousands of hryvnias, and sometimes much more. The nuances that arise in practice regarding business operations around the triad “LVPI and LVNTA and fixed assets” create a lot of doubts and cautions for accountants, which don’t contribute to a positive microclimate in the company’s accounting department. It is necessary to carry out timely documentation of all operations of the movement of material values and control over them, including control over compliance with the norms of the use of various types and names of LVPI, in particular: overalls (cotton, tarpaulin, rubber suits; overalls; cotton jackets and pants; rubber boots; signal vests), household equipment (buckets, shovels, rakes, brooms, scoops), tools (saws, scissors, hammers, vices, pliers, knives) canvases, keys, screwdrivers), stationery (printing paper, paper clips, buttons, ballpoint pens, pencils, rulers), office furniture (desks, computer tables, office cabinets, chairs and armchairs), personal protective equipment (PPE: respirators, gauze masks, rubber and canvas gloves, protective glasses, helmets, helmets), etc.Perspectives. In the future, it’s necessary to deepen and expand research on the accounting of LVPI and LVNTA of enterprises in the direction of specification by forms of ownership, organizational and legal forms, types of economic activity, taking into account the received foreign and Ukrainian experience on this issue, as well as research opportunities to significantly reduce costs for these types of material resources, primarily due to strengthening measures for their conservation, rational and multiple use.
Introduction. The history of accounting has always been directly dependent on the needs of users of such information. It was they who formed the queries for the financial statements that formed the basis of the management decision-making process. This historical process has contributed to the emergence of various balance theories. The assets of the company were recorded in the balance sheet for several stakeholder groups. It is the understanding of the dialectic of the formation of such requests that determines the process of displaying the assets of the enterprise. purpose. The purpose of the article is to study the genesis of balance theories and to determine the list of factors that influenced the understanding of the essence of the assets of the enterprise. A historical approach to research allows you to identify trends and predict the formation of approaches to balance in the future. Metods. To achieve this goal, scientific methods were used, both at the empirical and theoretical levels of research. The methods of analysis were used to compare the determination of the essence of static and dynamic balance theories in different scientific calculations. The historical method was used to understand the logic behind the development of these theories. Modeling and abstraction techniques have been used to address different situations related to the display of assets in different theoretical constructs of the balance sheet. Results. The article discusses the development of static and dynamic balance theory in the context of the doctrines of different scientists and gives a critical analysis of the trade- offs. The dominant influence of conflicting interests of different groups of users of accounting information on the formation of variants of dynamic and static balances is proved. For the first time, the peculiarities of reflecting assets in general and intangible in particular, within the legal and economic concepts of the theories under study are identified. The risks that compromise approaches to forming the domestic balance are identified and the ways of overcoming them are identified. Discussion. In order to increase the level of objectivity and materiality of the asset information presented in the financial statements, it is necessary to search for trade-offs between legal and economic concepts within separate balance theories. Studies have shown that attempts to synthesize the balance theories themselves and to bring them together into a single accounting document run into claims from users who have different interests. Consideration of issues regarding the priority of forming a balance sheet for the benefit of stakeholders allows to state the necessity of reporting on a specific purpose: solvency, investment attractiveness, etc.
Abstract. The purpose of the article is to determine the role and the place of the intangible assets in the postindustrial economy. The points of view of different scientists about the formation and development of the postindustrial economy from the position of globalization have been checked and the main unsolved controversies, which are observed in the process of its development, have been analyzed. The faultiness of some theses, from the position of the critical analysis, about the influence of some intangible assets on the macro and micro-indicators of the postindustrial society in general and the separate enterprises, in particular, has been proved. Based on the statistic data of the countries’ economies of the Organization of Economic Cooperation and Development (OECD) the thesis about fast effectiveness and financial feedback from the implementation of the intangible assets has been simplified. The complexity of the dimension of the financial feedback of the intangible assets is in that the results of their implementation into the production process in many cases has intangible character, which is not connected with the creation of the final product of consumption (creation of the organization capital, human capital, etc). R. Sollow’s paradox hypothesis as to information technologies has been proposed to be broadened by the on other types of intangible assets. The accountant legislature of different countries has been analyzed and it has been determined that the number in investments in the performance of the research and development (R&D) might influence the amount of the intangible assets in different ways. The results of the leading world corporations’ assets analysis, working in different areas, have been presented in the article. For this purpose, the structure of their balances for 2018 has been analyzed and it has been determined that intangible assets do not occupy the dominant part in the overall general assets. Keywords: intangible assets, postindustrial economy, R&D, productivity, asset structure in the balance sheet. JEL Classification M41, O33, O34 Formulas 0; fig.: 1; tabl.: 3; bibl.: 18.
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