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Methodological Issues of Accounting Intellectual Benefits in Context of Development of Modern Accounting Paradigm

Author

Listed:
  • Volodymyr Shevchuk

    (National Academy of Statistics, Accounting and Auditing, Kyiv, Ukraine)

Abstract

The increasing significance of the intellectual component in economic development of society determines the demand in furnishing management with relevant information to be generated by the up-to-date system of accounting as established on natural principles. The article explains the ways of solving problems of accounting of intellectual benefits as viewed by the theory of physical economics. The conceptual foundations of modern paradigm of accounting have been outlined that are meant to cover the realm of reason called for managing the interaction of the animate and inanimate. Several classifications have been presented that make it possible to clarify the essence and designation of intellectual benefits and build up an integral system of their accounting. The model of balanced generalization of processes of creating and appropriating intellectual benefits by social domains for the use inherent in their nature has been proposed. The proposed model is verified by means of classical typology of balance changes. The flow of intellectual benefits has been described by means of the accounting equation suggested to be accepted as a basis for accounts, subsidiary accounts and analytical accounts to be assigned for accounting intellectual benefits.

Suggested Citation

  • Volodymyr Shevchuk, 2017. "Methodological Issues of Accounting Intellectual Benefits in Context of Development of Modern Accounting Paradigm," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 70-78, June.
    • Handle: RePEc:iaf:journl:y:2017:i:2:p:70-78
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    File URL: http://www.afj.org.ua/pdf/474-metodologichni-problemi-obliku-intelektualnih-blag-v-umovah-stanovlennya-novitnoi-paradigmi-rahivnictva.pdf
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    File URL: http://www.afj.org.ua/en/article/474/
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    References listed on IDEAS

    as
    1. Iryna Zhurakovska, 2014. "Disclosure of Intellectual Capital Components in Business Reporting in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-19, March.
    2. Volodymyr Shevchuk, 2016. "Problems of Management by Balanced Long-Term Economic Development through Physical Economy," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 145-152, December.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Vyacheslav Naberukhin, 2018. "Methodical Bases of Accounting and Commercial Use of the Intellectual Property Objects," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 59-63, March.

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    More about this item

    Keywords

    accounting; intellectualization of management; newest accounting paradigm; methodology of accounting of intellectual benefits; changes in the balance sheet;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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