Conception Of Accounting Development: Philosophical Aspect
In this article the concept of accounting development is explained on the basis of development theory. The author substantiates the accounting development as positive perpetual process, which is characterized by presence of the triad "historical evolution, current state, continual development" and pursuant to diffusing effect gradually develops from one state (stage) to another. By analogy with law of development, the contradictions occur in accounting and as the result the increment of something new, qualitative, better, completed one takes place.
To our knowledge, this item is not available for
download. To find whether it is available, there are three
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
When requesting a correction, please mention this item's handle: RePEc:uje:journl:y:2013:i:12:p:27-29. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Vadym Bardas')The email address of this maintainer does not seem to be valid anymore. Please ask Vadym Bardas' to update the entry or send us the correct email address
If references are entirely missing, you can add them using this form.