Institutional theory of accounting: new opportunities and scales of profession

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Published:
Jan 2, 2017
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Vol. 5 No. 1 (2017)
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Valeriy Zhuk
The National Agrarian Science Academy of Ukraine
https://orcid.org/0000-0003-1367-5333

DOI: https://doi.org/10.22630/ZFIR.2017.5.1.05
Keywords : theory of accounting, institutional theory of accounting, accounting institution, accounting system, accounting engineering, accounting imperialism
Abstract
The article evaluates the processes of formation of contemporary accounting theories by scholars in developed countries. Principles of the new institutional theory of accounting are elaborated. The need to transform accounting activities from a functional management subsystem into a social institution in the economic space is substantiated. The components and processes that characterize the state and influence accounting activities are described. Mechanisms to manage processes of the accounting institution are proposed. Concepts of the classification, hierarchy and interaction of the accounting institution, accounting engineering, accounting imperialism and engineering theory of management accounting are explained.

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How to Cite
Zhuk, V. (2017). Institutional theory of accounting: new opportunities and scales of profession. Zarządzanie Finansami I Rachunkowość, 5(1), 53–76. https://doi.org/10.22630/ZFIR.2017.5.1.05
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