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Creative accounting in the national accounting system

Creative accounting in the national accounting system

Abstract

Papers of native and foreign scientists dedicated to the creative accounting have been analyzed. The existence of relatively creative direction of accounting has been proved; its essence and place in the accounting structure have been defined.

Проведено аналіз праць вітчизняних та зарубіжних вчених, присвячених креативному обліку. Доведено існування умовно креативного напряму обліку, визначено його сутність та місце у складі бухгалтерського обліку.

Keywords

аccounting, умовно-креативний напрям обліку, conditionally creative direction of accounting, національна система обліку, бухгалтерський облік, national accounting system

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Powered by OpenAIRE graph
Found an issue? Give us feedback
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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