Social point on the evaluation of accounting

  • Anastasia Araftenii Odessa Financial and Economic College of Kyiv National University of Trade and Economics, Odessa, Ukraine
  • Maryna Bashynska Odessa Institute of Trade and Economics of Kyiv National University of Trade and Economics, Odessa, Ukraine


Introduction. Transformation of social priorities of economic development of country and separate subjects of menage, actualization of them social responsibility unavoidable predetermines the adequate change of the system of record-keeping. The lack of development of going near the account of socially responsible enterprises requires in accordance with principle heredity of scientific comprehension of previous experience of record-keeping of activity of subjects of menage and establishment of possibilities of his use for the decision of the put task.

Aim and tasks. The purpose of this floor  is a ground teoretiko-methodological principles of record-keeping of economic activity on a socially responsible enterprise,  research of social aspect of evolution of record-keeping.

Research results. On all levels of economy look after expansion of circle formalization of requirements of «important» users of accounting information. Conducted a retrospective analysis testifies that a record-keeping was formed under act of various economic and social factors. Probably, it grounds to assert that adequate division into periods of theory of record-keeping, in essence, impossible. As an aggregate of criteria which defined the process of development of record-keeping is so riznoplanova,, obviously, beside the purpose to try to build it universal division into periods. At the same time can trace the periods of development of record-keeping, related to expansion of composition of persons economic interests of which are served by a record-keeping, that determined his evolution from old times and until now.

Conclusions. The conducted retrospective analysis of record-keeping proves that on every stage of his development of decision of conflict between the aim of primary users and «informative productivity» of his methodology caused the origin of new registration procedures, receptions, principles, and also expansion or perfection of his functions. On the modern stage of community development the change of the system of socio-economic relations and values predetermines new vision of aim of account in the context of accordance of capital flow and calculations between the participants of economic обороту to principles of social responsibility and social politics of enterprise. In the total a reflection appeared a necessity in the account of not only property but also social accountability of enterprise before the participants of economic process and regular accounting about his economic, social and ecological consequences. The marked predetermines transformation of object, expansion of objects and necessity of improvement of methodology book-keeping


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How to Cite
Araftenii, A.; Bashynska, M. Social Point on the Evaluation of Accounting. Economics. Ecology. Socium 2018, 2, 13-21.
Economic development and management of the national economy