ACCOUNTING AS AN INSTITUTE: A SURVEY OF RESEARCH

Анотація

Introduction. The development of accounting is influenced by institutional changes and, as a result, changes in its targets. Obviously, considering accounting in the modern economic environment as a system, practical activity or process is small, because it is being institutionalized. It manifests itself in the form of characteristic properties inherent in social and economic institutions. The aim of the study is to analyse the differences in the content of academic publications of domestic and English-speaking authors in the vision of the institutional aspects of accounting and the definition of this definition as an institution. Methods. The author took works from leading Ukrainian and English-language journals until 2019 as a subject of research. The research results were achieved by the method of content analysis, by summarizing and systematizing the definition of the concepts of “accounting as an institute”, “institute of accounting”, which opens the way to further scientific research on the concretization of its composition, architectonics and hierarchy of sub-institutes based on structural and organizational decomposition. Results. The positions of researchers on the definition of the concept of "Institute of accounting", "accounting as a social and economic institution" and "accounting as an institution" are analysed and systematized in the article. The proposed author’s vision of the definition of “Institute of Accounting” in order to formulate a further strategy and develop the current Concept of domestic accounting. Discussions. The proposed definition reflects the nature of the institution of accounting as a set of lower-order institutions (sub-institutes) and significantly expands the methodological tools for studying the institutionalization of the national accounting system under the influence of institutional changes in the economic environment. It has to meet the challenges of globalization in the world. This will allow in the process of further research to specify the principles of construction and requirements for the composition, structure, functioning mechanisms of lower-level institutions and individual elements of the accounting institution, to develop methodological tools for assessing the results and monitoring the status of accounting reform processes at the micro and macro levels.

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