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Conception Of Accounting Development: Philosophical Aspect


  • Olga Kondratyuk

    (Kryvyi Rih National University)


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.

Suggested Citation

  • Olga Kondratyuk, 2013. "Conception Of Accounting Development: Philosophical Aspect," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 12, pages 27-29, December.
  • Handle: RePEc:uje:journl:y:2013:i:12:p:27-29

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