
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.
аccounting, умовно-креативний напрям обліку, conditionally creative direction of accounting, національна система обліку, бухгалтерський облік, national accounting system
аccounting, умовно-креативний напрям обліку, conditionally creative direction of accounting, національна система обліку, бухгалтерський облік, national accounting system
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| 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. | Average | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
