COHERENCE OF ACCOUNTING SYSTEMS: TRANSCENDENCE OF CONTENT AND IMMUNITY OF PURPOSE

Abstract

The relevance of the research topic. The article deals with the essence of the transcendental approach to determining the content of accounting systems, which the authors propose for praxological use not by philosophical interpretation (unknowable) but by linguistic understanding (what goes beyond) and subjective active perception (something no one used). It is proved that the definitive formogenesis of national wealth allows to determine the factors of legitimization of its use as a system-forming basis of existential-humanistic foundations of awareness of social relations and their quantitative reflection in accounting systems. Methodological approaches to the formation of national wealth by its system-forming elements have been improved through a combination of general theoretical and specifically historical approaches to understanding both the very essence of wealth and the broader sources and economic mechanisms of its accumulation and social distribution. It is substantiated that the methodological foundations of accounting and informational display of national wealth are structured by organizational provisions of accounting policy, which is detailed as an inter-level accounting and synthetic service of accentuated objectification of a research object. Goal. To study the theoretical and methodological provisions for substantiating the coherence of accounting systems, taking into account the transcendence of their content and the immanence of purpose in the plane of instrumental support for service management. Methods. The methodological basis of the study is the philosophical and general scientific methods of cognition of the transcendence of their content and immanence of purpose in the plane of instrumental support of service management. Results. The scientific plane of the generalizations made has become a reliable support not only for the systematization of multi-vector calculus, but also for the improvement of methodological approaches to the formation of national wealth by its system-forming elements through the combination of general theoretical and concrete historical approaches to understanding as the most economical nature and the essence of the mechanism accumulation and social distribution. In particular, we propose to use a complex accounting methodology of epistemological dispersion of components of national wealth, which is based on the consideration of the sectoral specificity of different types of its potential, which is a dominant condition in the system of priorities of the respective stages of socio-economic growth. Conceptual approaches to the construction of accounting standard of social and environmental responsibility of business are systematized. The methodology for assessing national wealth, including its biological component in the context of nature-man dual communication, is presented. According to the results of accounting and information monitoring, the criterion apodicticity of the indicative verification of the growth of national wealth was factualized. In particular, multivariate indicator systems are dispersed in accordance with the level differentiation of the management itself. Key words: accounting system, accounting and information process, information-syntactic service, management, national riches.