Концептуальні основи інституційної теорії бухгалтерського обліку

Abstract

The development of accounting as a branch of scientific research is largely based on the achievements of economic theory. Therefore, it became inevitable to use in accounting the developments produced by progressive economic thought – institutional theory. The purpose of the article is to assess the state and conceptual foundations of building the institutional theory of accounting in Ukraine. Institutionalism is a direction of economic theory, the analysis of which is based on the study of economic problems in relation to social, political, ethical, legal issues. Today the institutional paradigm is successfully used in the analysis of many ideas and different areas of science. The spread and use of the provisions of institutional theory has influenced the accounting system through the study of institutes. The institutional approach significantly expands the boundaries of the study of accounting theory. Studies that characterize accounting as a social and institutional practice tend to look at it from a broad perspective through the application of practice in a social and organizational context. The use of tools of institutional theory makes it possible to analyze and recognize accounting not only in terms of technical practice used to identify existing aspects of reality or specific truth, but rather as a product of social relations. To study the state of construction of the accounting institutional concept, the main attention is paid to its separate components: subject area (basic provisions and principles), concepts and categories (institute, accounting institutional environment) and method (accounting engineering). The study allows us to state the widespread use of institutional theory for the development of accounting. Along with this, the approaches to the basic provisions are not yet fully formed, the allegations about the recognition of accounting as a socio-economic institution are controversial.