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Scientific Principles of Accounting Personnel Management in Schools and Management Theories


  • Volodymyr Metelytsia

    () ('Institute of Agrarian Economics' National Scientific Center)


Based on historical analysis of management thought, general classification of science schools and management theories has been made aimed at defining tools that would enable agricultural company management organize accounting on its own. Management hierarchy model has been proposed, where the high level of accounting service is in horizontal coordination with the financial management, whereas the middle sector is in vertical relationship with the management. After thorough studying, the ideas for organization of labour and personnel management in the light of agro-industrial enterprise specifics, which have direct impact on its management, nineteen scientific principles of accounting personnel management in agricultural sector have been proposed. Scientific principles are flexible; while applying them one should take into consideration the size of accounting department, changes in institutional environment at particular time and thus increase financial office efficiency indicators.

Suggested Citation

  • Volodymyr Metelytsia, 2013. "Scientific Principles of Accounting Personnel Management in Schools and Management Theories," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 25-36, June.
  • Handle: RePEc:iaf:journl:y:2013:i:2:p:25-36

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    References listed on IDEAS

    1. Guns, Raf & Rousseau, Ronald, 2009. "Real and rational variants of the h-index and the g-index," Journal of Informetrics, Elsevier, vol. 3(1), pages 64-71.
    2. Schreiber, Michael, 2008. "A modification of the h-index: The hm-index accounts for multi-authored manuscripts," Journal of Informetrics, Elsevier, vol. 2(3), pages 211-216.
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    More about this item


    scientific principles; control; management; accounting office efficiency;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation


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