The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?

Horvat, Robert; Korošec, Bojana

doi:10.1515/ngoe-2015-0016

Cited by 15 publications

(12 citation statements)

References 54 publications

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“…One of the additional examples that confirm the need to form the fundamental basics of accounting is substantiating the role of accounting in the social environment. This is because today a group of scientists is accusing the direct involvement of accounting in the global financial crisis (Horvat & Korošec, 2015), which suggests the need to review the role of accounting in modern society, since the accounting system or its separate elements (fair value measurement, off-balance-sheet financing, regulation system of accounting) not only reflect the existing reality, taking a neutral position ("partisan" according to Tinker, 1991), but also directly take part in the formation of social reality.…”

Section: Resultsmentioning

confidence: 99%

Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis

Lehenchuk

Zhyhlei

Syvak

2020

Accounting and Financial Control

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This article highlights the transformation of views on the understanding of accounting as a science in the new conditions for the functioning of enterprises operating in globalized markets in a dynamic competitive environment. The necessity of considering external factors (corporate scandals, financial crisis, etc.) in the development of accounting as a science is emphasized. The reasons for the need to confirm the scientific status of accounting are considered, the hypotheses concerning the gradual crowding out and replacement of accounting by information systems with artificial intelligence are refuted. Accordingly, the study aims to confirm the scientific significance of accounting and justify the need for its further development as a social science aimed at solving social issues and having a deeper social context. Various accounting models and identification of factors affecting their construction, as a result of which the goals of accounting are transformed, make the theoretical basis of this study. It is concluded that accounting is a social science that studies the features of the functioning of the accounting system as a social and institutional practice. Such an understanding of accounting science is considered one of the ways out of the existing crisis. The reasons for the lack of understanding among Ukrainian researchers of accounting as a social science are highlighted, and the ways to overcome them are suggested. It is proved that accounting, on the one hand, is a product of the social environment, an instrument for reflecting the economic reality of an enterprise. On the other hand, it influences the formation of social reality, being an instrument for shaping social processes and relations arising from the functioning of accounting as a separate socio-economic institute.

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Section: Resultsmentioning

confidence: 99%

Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis

Lehenchuk

Zhyhlei

Syvak

2020

Accounting and Financial Control

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“…Space is a philosophical category that expresses the length, mutual arrangement of material objects (parts). Figuratively speaking, this is a certain "field" in which various objects exist and interact [9]. Time -a set of relations that express the coordination of changing states (phenomena), their sequence and duration.…”

Section: The Main Materials Of the Researchmentioning

confidence: 99%

Strategic Policy of Accounting and Reporting of Enterprises

Гринь¹

2021

Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauk

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На сьогоднішній день облік це постійний об'єкт для вдосконалення, що обґрунтовується розвитком системи управління бізнесом в контексті посилення їх організаційної структури та міжфірмових відносин, що посилює динамізм конкурентного середовища. Доведено актуальність дослідження теоретичних аспектів та практичних механізмів реалізації стратегічних коригувань облікової та звітної політики підприємства. Роз- крито концепцію стратегічного коригування політики звітності підпри- ємства. Проаналізовано роль теорії бухгалтерського обліку у формуванні теоретичних основ стратегічної облікової політики підприємства. Визна- чено роль та призначення стратегічної додаткової звітності у досягненні стратегічних цілей підприємства. Розкрито причинно-наслідкові зв'язки розуміння інформації про облікову політику як джерела формування бух- галтерських сигналів для зовнішніх користувачів. Концепція додаткового розкриття бухгалтерської інформації підприємства як передача інформа- ції через додаткові форми звітності, що виходить за рамки чинних нор- мативних вимог або стандартів бухгалтерського обліку, встановлених регуляторами національної системи бухгалтерського обліку. Необхідність формування стратегічної облікової політики в контексті звітності на основі стратегічних цілей, визначених на підприємстві. Обґрунтовано залежність досягнення стратегічних цілей підприємства від розкриття перспективної бухгалтерської інформації та від додаткової детальної або більш повної інформації про його поточну та минулу діяльність.

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“…In a context where banks were often internal to companies, value did not depend on money alone, but was dependent on one's professional belonging. Notwithstanding shop‐floor conceptions of money and value (Music ), within this system money was primarily valued as a unit of account for the production process, rather than a measure of social worth or profit (Bryer ; Horvat & Korošec ).…”

Section: The History Of Kompenzacijamentioning

confidence: 99%

Financialization without liquidity: in‐kind payments, forced credit, and authoritarianism at the periphery of Europe

Mattioli

2018

Royal Anthropological Inst

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After 2008, the spectacular collapse of financial markets in the United States, Spain, Iceland, Portugal, and Greece has induced researchers to conceptualize financialization as a rapid and unsustainable increase in liquidity. In Macedonia, a small country at the periphery of the European Union, however, the spread of financial instruments and debt coincided with an increased use of in‐kind payments instead of money. Focusing on a type of non‐monetary exchanges that Macedonians call kompenzacija, the article shows how in‐kind payments are integrated to financial flows, and are crucial to the emergence of an authoritarian regime. In the Macedonian context, kompenzacija is part of an oppressive set of relations whereby companies are forced to provide monetary credit to the regime by accepting payment in goods that lose value over time. The article describes the conditions that shape financialization at the periphery of Europe, and identifies in value conversions a crucial variable for understanding the interconnection between politics and finance.

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The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?

Cited by 15 publications

References 54 publications

Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis

Understanding accounting as a social and institutional practice: possible exit of accounting science from crisis

Strategic Policy of Accounting and Reporting of Enterprises

Financialization without liquidity: in‐kind payments, forced credit, and authoritarianism at the periphery of Europe

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