«GRÜNDRISSE EINER ÖEKONOMETRIE» – економетрична бухгалтерська теорія, розроблена в Галичині на рубежі ІХ–ХХ ст.

Abstract

The materials of this article are a continuation of the published results in the publication in the previous issue, which provides a generalized comparison of the basic principles of building accounting and "traditional" econometric concepts. In this study, an analysis of the formulated methodological principles of the studied accounting (balance sheet) theory was carried out with an assessment of the methods of representation in the accounting system and the balance sheet generalization of the main objects and economic processes of the enterprise. On the basis of methods and approaches traditional for the accounting field, a scientific and critical analysis of the conceptual foundations of the researched development was carried out. From the standpoint of the contemporary development of accounting theoretical knowledge and with a focus on modern requirements for the construction of accounting and reporting systems, the view of the author of this article on the shortcomings and individual strengths of the researched development is formulated. Separate components of the researched development compared to existing modern problems in accounting and reporting systems. Some provisions of the theoretical development are evaluated from the point of view of their suitability for modern theory and practice. A comparison of the conceptual foundations of the researched development with modern practice based on international principles (standardization) of accounting data formation on the state of resources, capital and the efficiency (effectiveness) of the functioning of the economic system was carried out. Proposals about successful solutions in the studied development, which can be used for the modern development of accounting science, are formulated. The expediency of introducing into the modern system of accounting research formulated in the development of the basic principles and provisions for the creation of capital reserves (valid reserve funds), which are absolutely necessary in the modern conditions of conducting activities of any business entity, is argued. The possibility and expediency of adapting to modern conditions the principles of accounting for intangible economic resources developed in this theory, in particular the principles of their evaluation and write-off of value, are also substantiated. Modern inflationary processes require approaches to the accounting valuation of assets that are adequate to these conditions, which can be solved by using the valuation principles proposed in the development.