Accounting theories impact on the economic systems development: Germany and the USA experience
Автор: Dedykhina N.V., Nazarov P.V.
Журнал: Известия Санкт-Петербургского государственного экономического университета @izvestia-spgeu
Рубрика: Теория и философия хозяйства
Статья в выпуске: 4 (100), 2016 года.
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The article is based on the works of well-known German, French, American and Russian authors that include economists and lawyers and covers sources of various accounting theories ambiguity due to their direct connection with the various economic systems management methods and dependence on the state economic policy. The article presents author's vision of the potential prediction of accounting theory further development and development of economic systems management concepts.
Static accounting theory, dynamic accounting theory, railway companies, investment assets, dividend policy, joint-stock companies, economic systems management concept
Короткий адрес: https://sciup.org/14875698
IDR: 14875698