EVOLUTION OF THE ACCOUNTING SYSTEM UNDER THE INFLUENCE OF INTERNATIONAL CORPORATE GOVERNANCE PRACTICES

Анотація

Introduction. The accounting system as a fundamental attribute of the functioning of corporations is under the constant influence of various factors. Global innovations and social transformations of economic processes motivate the adaptation of accounting theories and practices. One of the most significant influences on the modernization of the corporate accounting system is the multivariate nature of international corporate governance practices. Methods. The methodological tools of the study are the fundamental principles of economic knowledge and scientific works of modern researchers. In the process of research, methods of induction and deduction were used to differentiate the evolution of the accounting system; analysis and synthesis to identify the object and subject of research; constructive method for dissecting the stages of evolution of the accounting system; abstract and logical method for scientific and theoretical generalizations and formulation of a range of conclusions. Results. The characteristic features of international models of corporate governance are identified. The problems of accounting support of corporate governance are outlined. The logic of using the term “domestic model of corporate governance” is proved. The specifics of the parameters of the corporate governance model in Ukraine are specified. The range of features of the Anglo-American and German models of corporate governance on the evolution of the accounting system in Ukraine is differentiated. The fact of the problem of inadequacy of the current model of corporate governance and accounting system in Ukraine has been established. Emphasis is placed on the expediency of clarifying the principles of corporate governance G20 / OECD. Discussion. Identification of the expediency of taking into account the typical parameters of the evolutionary development of domestic theory and practice of corporate governance from the standpoint of modernization of the national accounting system. Keywords: accounting system, corporate governance, international practice, evolution of accounting system, corporate governance practice.

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