Account Of Theory Research Articles

Does Lack of Commitment Undermine the Hypocrite's Standing to Blame?

ABSTRACTAccording to an influential account of standing, hypocritical blamers lack standing to blame in virtue of their lack of commitment to the norm etc. which they invoke. Nevertheless, the commitment account has the wrong shape for it to explain why hypocrites lack standing to blame. Building on the lessons of that critique I propose a novel account of what undermines standing to blame – the comparative fairness account. This differs from the commitment account and the other prominent account of why hypocrites lack standing to blame offered in the literature: the moral equality account. Finally, I observe that, intuitively, lack of commitment undermines standing to blame and that many hypocrites might lack standing for that reason also. Moreover, typically the hypocrite's failure to address their own faults is a feature in virtue of which, other things being equal, the hypocrite is less committed to the norm in question. These two observations provide the basis for an error theory of the commitment account's appeal, despite its inability to explain why, qua hypocritical blamer, one lacks standing to blame.

Research on Cultural Consumption from the Perspective of Mental Accounting

Behavioral economics emerged in the late 1970s and early 1980s. Compared to traditional economics, its theory is based on bounded rationality and combines with disciplines like psychology to address the limitations of traditional economic theory, providing more convincing explanations for market phenomena. Behavioral economics covers a wide range of topics, and this paper focuses on the perspective of mental accounting to study cultural consumption. Cultural consumption is the endogenous driving force for the development of the cultural industry. The psychological factors behind cultural consumption are key to influencing consumption decisions. Adopting the mental accounting theory from behavioral economics, residents' cultural consumption mental account consist of three main categories: economic capital account, cultural capital account, and social capital account, as well as six sub-accounts: transaction cost account, sunk cost account, leisure and entertainment account, aesthetic value account, social interaction account, and identity differentiation account. These accounts can effectively explain the influence mechanism between utility changes and cultural consumption behavior decisions. Based on the connotation and mechanism of the cultural consumption mental account theory, formulating various bundled sales strategies, reducing the sunk costs of cultural consumption, and promoting the high-quality development of the cultural industry are important paths to expand residents' cultural consumption. By integrating insights from behavioral economics, this approach can provide more effective solutions to boost cultural consumption and drive the sustainable development of the cultural industry.

Mental Accounting Practices and Spending Behavior of Collegiate Students at National University Baliwag: An Assessment

This study assesses the influence of mental accounting practices on the spending behavior of college students at National University Baliwag. It aims to understand how gender and school affiliation influence these connections. The research employs a combination of applied, quantitative, explanatory, and descriptive methods, utilizing data collected through a three-sectioned questionnaire from a sample of 361 students. The findings revealed a high negative correlation between mental accounting practices and spending behavior, stating that students who utilize mental accounting tend to have controlled spending habits. Furthermore, it was noted that gender has no significant difference in mental accounting practices but has a difference in spending behavior. The School of Engineering, Architecture, and Technology (SEAT) showed the highest mental accounting practices, while the School of Tourism and Hospitality Management (STHM) had the highest spending behavior. While several studies have linked mental accounting practices in various shopping methods, this research contributes to the literature by applying the mental accounting theory within a university context in the Philippines. This study is important in understanding behavioral finance, providing guidance and practical implications for the beneficiaries of the study.

Dealing with special supervisors: a typology of coping strategies toward accountability to customers in gig work

Numerous studies have explored the situations of gig workers in the ‘new’ gig economy. While the existing literature focuses on intermediary platforms’ algorithmic control over workers, this paper emphasizes the interpersonal and negotiable aspects of gig worker-customer interactions through an accountability perspective. We posit that algorithmic control and accountability to customers constitute two coordination mechanisms for platform HRM. The latter has gained significance as intermediary platforms adopt algorithmic management and empower customers as visible supervisors. Algorithm-mediated customer control assigns customers direct influence, thereby positioning them as prominent accountability sources and compelling gig workers to meet their expectations. Nevertheless, how gig workers navigate their behaviors under these conditions remains unknown. This study employs a typological approach to explore gig workers’ coping strategies in response to accountabilities, providing micro-level insights into the functionality and dysfunctionality of HRM with gig platforms. Drawing from a qualitative study in the Chinese online delivery industry, we integrate metaphors from cognitive research (i.e. intuitive psychologists and intuitive economists) with the metaphor derived from accountability theory (i.e. intuitive politicians) to develop a fourfold typology grounded in two dimensions (i.e. cognitive modes and economic motives). Our findings reveal both the inevitability and possibility of accountability to customers, identifying four coping strategies (i.e. obedient, ingratiatory, defensive, and cooperative behaviors). This paper offers novel insights into the fields of accountability and HRM research, along with practical implications.

A Modern Approach to the Theory and Practice of Accounting for Uninvoiced Supplies

A Modern Approach to the Theory and Practice of Accounting for Uninvoiced Supplies

Farmers’ Willingness and Adoption of Water-Saving Agriculture in Arid Areas: Evidence from China

Enhancing water resource utilization efficiency is crucial for achieving sustainable development in arid and semi-arid regions. In promoting water-saving agriculture technologies, there is often a phenomenon of “willingness without behavior”. Therefore, investigating how willingness translates into behavior is of significant importance for improving water resource utilization. This study utilized data from a survey of 494 households in Ulanqab City, Inner Mongolia Autonomous Region, China, and employed Probit models to analyze the factors influencing farmers’ willingness towards water-saving technologies and their adoption. Prospect theory and mental accounting theory were introduced to understand the mechanism of transformation from farmers’ willingness to adoption. The study found that farmers’ willingness is a crucial prerequisite for their adoption. Farmers’ income perception towards adopting water-saving technologies can facilitate the transformation from willingness to adoption, while cost perception can inhibit this transformation. Both small and large-scale farmers’ perception of the benefits of water-saving technologies significantly increased their likelihood of translating their willingness to adopt into actual action. Compared with large-scale farmers, small-scale farmers are more sensitive to the perception of economic costs in the decision-making process. For both types of farmers, the perception of learning cost inhibits their willingness to adopt water-saving technologies to a certain extent. Farmers’ perception of the prospects of adopting water-saving technologies leads to a psychological segmentation effect, and the ultimate adoption depends on the psychological game between farmers’ income and cost perception.

Hedging instruments to ensure the economic security of economic entities: Methodological background. Part 1

Subject. This article discusses the use of hedging instruments in the process of minimizing the risks of changes in market conditions and their impact on the economic security of economic entities. Objectives. The article aims to define hedging as a process of minimizing market risks and their distribution among participants in market transactions and describe the impact of hedging on the valuation of financial accounting items. Methods. For the study, we used the provisions of general economic theories of positive and normative economics, theories of accounting and analysis, theories of finance, the concept of sustainable development of the organization and the concept of constructive obligation. Results. The article defines the method of special accounting for hedging instruments, the use of which makes it possible to reliably reflect in the Statement of Financial Position of the organization the impact of the risk of changes in market conditions and their minimization when allocating these risks among the participants of an exchange transaction in the financial market. Conclusions. Derivative financial instruments are subject to financial accounting and reporting, and the special hedge accounting method is a business model for the use of hedging instruments that includes elements of hedging.

Sales expenses of trade and manufacturing organizations: Theoretical aspects and accounting considerations. Part 1

Subject. This article deals with the issues related to sales expenses as an object of accounting, conceptual framework, classification criteria, and particularities of analytical and synthetic accounting. Objectives. The article aims to conduct a comparative assessment of approaches to the concept of sales expenses of trade and manufacturing organizations, identify the classification criteria of sales expenses, consider options for reflecting sales expenses in analytical and synthetic accounting depending on the type of economic activity, and identify controversial issues in the distribution of sales expenses. Methods. For the study, we used the methods of comparative analysis, content analysis, systematization, and generalization. Results. The analysis of the conceptual framework in economic sources has revealed the ambiguity of approaches to the use of terms to designate sales costs. The article identifies the classification criteria of sales expenses typical for trade and manufacturing organizations, reveals the ambiguity of attribution of specific types of sales expenses to the relevant items of analytical accounting, shows options for accounting for sales expenses depending on the type of economic activity, and reveals the particularities of accounting for transportation costs in trade organizations. An analysis of regulatory documents shows that there is no specific methodology for allocating sales expenses for accounting purposes. Conclusions and Relevance. At the moment, all previously effective methodological recommendations, which contained a methodology for calculating the distribution of sales expenses in accounting, have been canceled. However, there are no newly adopted recommendations, so non-government regulatory bodies are invited to develop methodological tools for accounting for sales expenses and their distribution. The results obtained can be used both in the theory of accounting and in the practice of reflecting sales expenses.

Analysis of Critical and Positivist Accounting Theory in Latin America

This article establishes an analysis of the first contributions and the importance of the Critical and Positivist theories of accounting in Latin America over the years, through the study of scientific articles by recognized accounting experts from different countries on the theories. . Also, carry out a bibliographic examination of criticism and positivism applied to accounting, resulting in the correlation of concepts focused on accounting in Latin America. The type of research is descriptive with a qualitative approach with the purpose of developing a discussion of the Critical and Positivist theories of accounting in Latin America. Obtaining a greater scope to understand that this social science is immersed in two currents that are based on the fact that knowledge is obtained through practice and can be verified through scientific methods, establishing the importance of understanding the contributions that the critical and positivist theory in the field of accounting science.

The dynamic relationship between macroeconomic factors and current account balance: Panel evidence from 28 African countries

This study empirically tests the validity of the current account theory using a panel ARDL estimation technique for 28 African countries from 1980 to 2019. Also, the study examined the effect of private consumption, income, government spending, investment, and inflation on the current account balance. Applying data to Obstfeld and Rogoff‘s inter-temporal current account model, the results show that the current account theory holds for the selected SSA countries in the short run but not in the long run. In addition, the study finds that an increase in private consumption, government expenditure, and investment leads to the deterioration of the current account balance in both the long and short run. In contrast, higher GDP per capita and inflation improved the current account balance in both the long and short run. The novelty of the article is that it is the first study to empirically test the validity of Obstfeld and Rogoff's inter-temporal current account model. This study also contributes to the literature focusing on developing countries, specifically, African countries. The study recommends that policymakers adopt policies to promote private savings, economic growth, fiscal discipline and macroeconomic stability to stimulate the current account balance in the region.

Institutional signaling with the help of ESG reporting

The current trends in the development of the reporting system in the conditions of the development of the institutional foundations of enterprise activity on the basis of sustainable development have been analyzed. The expediency of using the signaling theory for a more thorough understanding of the processes of interaction between the enterprise and stakeholders has been grounded. A historical analysis of the use of signaling theory in accounting has been carried out. Based on the analysis of the works of accounting scientists, three main areas of application of the signaling theory in accounting have been highlighted (when choosing accounting methods; when disclosing additional information about financial efficiency; when disclosing additional accounting information about sustainable development). The theoretical foundations of the signaling theory as a means of explaining the interaction of the enterprise with stakeholders using the disclosure of ESG reporting have been considered. The institutional signaling mechanism using ESG reporting in the signaling environment has been developed and analyzed. The disadvantages of applying the signaling theory to the analysis of ESG reporting disclosure processes in cases of manipulation of indicators and their falsification have been highlighted. The reasons for the need to develop a signaling theory in order to overcome the problem of providing false signals by enterprises using ESG reporting have been grounded.

INTRODUCTION TO JUDICIAL SPECIALTY: BASIC SCIENTIFIC INTERDISCIPLINARY STUDY

The article describes the main scientific results of the study, taking into account the author’s modern representations, which consist in the formation of the basis of the new direction in the system of general theory of forensic science-forensic accounting on the implementation of special knowledge beyond forensic expertise (Forensic Specialty or Special Science) and the development of an integrated interdisciplinary framework that develops forensic science. This article is a continuation of the requirements for the publication of the main results of the thesis for the degree of doctor of legal sciences, and also reflects the empirical basis of the research. On the basis of the research carried out by the author, including those published in the scientific works of the author: a) the expediency and timeliness of the development of the forensic doctrine on the implementation of special knowledge outside the forensic expertise has been substantiated. In this connection, the concept, object, subject, structure, principles, tasks and functions of the Teaching are first disclosed and scientifically substantiated, as well as the language of forensic doctrine on the implementation of special knowledge beyond forensic expertise allowing to enter into scientific circulation a new forensic term «specialty» and clarify the concepts of «specialist», «special knowledge», «expert opinion», «expert testimony» et al. b) the original scientific hypothesis for the adoption of the new codified act-the federal law «On the activity of a specialist in the Russian Federation», which determines the legal basis, the principles of the organization of the activity of a specialist in the Russian Federation and the procedure for its implementation in constitutional, civil, arbitration, administrative and criminal proceedings, as well as the introduction of amendments and additions to the current legislation of the Russian Federation concerning the powers and activities of individuals, Having specialized knowledge outside forensic expertise, taking into account the needs and support of some practitioners of law enforcement and other bodies of the Russian Federation; c) developed scientifically based proposals and practical recommendations, aimed at improving the activities of law enforcement agencies to implement special knowledge outside of forensic expertise, taking into account the specifics of the subject of the study, modern realities and new approaches to problem solving; r) proved the prospect of formation and trends in the development of forensic science on the implementation of special knowledge outside forensic expertise as a new complex interdisciplinary scientific research, as well as the development and introduction into law enforcement activities of the universal forensic information system «Spez» in the conditions of digitalization. The methodology of the study is composed of a dialectic-materialistic approach, which made it possible to study the nature and nature of the implementation of specialized knowledge outside of forensic expertise, creating a theoretical basis for forensic learning about the implementation of specialized knowledge outside forensic expertise. In the course of the study, a number of private scientific methods, traditional for studying legal phenomena, were used: historical-in the analysis of factors that determine the formation of the forensic doctrine on the implementation of specialized knowledge outside the forensic examination; formal-logical, Comparative-legal, systemic-structural methods-in the complex study of forensic science on the implementation of specialized knowledge outside forensic expertise, as well as the study of the mechanism of its legal regulation; statistical method-for the generalization of forensic science, Procuratorial, investigative, legal, expert, forensic and intelligence-gathering practices; a method of generalizing practice-which makes it possible to identify typical, Similar, concordant in the main directions of forensic science on the implementation of special knowledge outside of forensic expertise; sociological method-when conducting a questionnaire and interview on current aspects of the study. In general, general scientific methods were mainly used in the theoretical substantiation of the forensic doctrine on the implementation of special knowledge outside the forensic examination as a new complex interdisciplinary scientific research. Specific (private) methods have been applied in an integrated manner to the study of specific forms and types of implementation of expertise outside forensic expertise.

The Influence of Partisanship on Assessments of Promise Fulfillment and Accountability

I draw together theories of partisan polarization and motivated reasoning, which suggest that partisanship shapes information processing, and theories of accountability, which argue voters hold elected officials accountable through promise fulfillment. Here, I ask how partisanship influences voter understanding of promise fulfillment and accountability and if voters assess promises through a partisan lens. Two original survey experiments test how respondents react to promise fulfillment on the issues of immigration and human trafficking. I demonstrate that co-partisans differentiate between kept and broken promises, but out-partisans do not. Despite partisan differences, respondents evaluate promise-keeping when asked about accountability but not when asked about approval. Thus, even when voters recognize broken promises, accountability is influenced by partisanship. Immigration, a more polarized issue, is more likely to prime a partisan response than human trafficking, a less polarized issue. Future work must account for partisanship in accountability and what this means for our understanding of fundamental democratic principles.

Research on the Cost Control of Green Building Project Based on the Application of Renewable Energy

Promoting and optimizing green building projects based on renewable energy applications means that green building projects require more investment than traditional buildings. Green buildings using renewable energy are different from conventional construction cost control. Full-life cycle cost management is a way to analyze and manage the planning, construction, operation, maintenance, and residual costs of construction projects. It would be best if you had the law. This study uses mathematical models combined with relevant accounting theories and research methods to analyze the overall situation of green building cost control based on the application of renewable energy.

Changes in gross ecosystem product and its response to land use changes in forest resource dominant regions: A case study of Zixi County, Jiangxi Province, China.

Forests are one of the most important terrestrial ecosystems and play a crucial role in the construction of ecological civilization. Understanding the changes in gross ecosystem product (GEP) and its response to land use change in areas with unique advantages in forest resources is of great significance for promoting sustainable development. We examined the GEP of Zixi County of Jiangxi Province. Based on the theory and method of ecosystem value accounting, and on the basis of the general indicator system for regulating services (water source conservation, soil conservation, oxygen supply, carbon fixation, climate control, flood regulation, water purification, air cleaning, species conservation) and the general indicator system for cultural services (landscape recreation, education), we added negative oxygen ions and health care indicators and introduced forest ecosystem service correction coefficients to construct a GEP indicator system and method with unique advantages in forest resources. We evaluated the spatio-temporal variations of GEP in 2010, 2017 and 2020, and quantified the impact of land use/land cover change on GEP by means of elasticity index and value profit and loss analysis. The results showed that the GEP of Zixi County in 2010, 2017 and 2020 was 16.788 billion, 26.817 billion, and 38.407 billion yuan, respectively. Forests contri-buted the largest amount of GEP, followed by wetland, farmland, grassland, and town. During the study period, the added value of GEP mainly came from forest ecosystems. Land use change had an important impact on GEP. From 2010 to 2020, the total land use change area in the study area was 8501.88 hm2. The amplitude of land use change was grassland (-2811.17 hm2)>town (1428.06 hm2)>forest (1357.67 hm2)>wetland (1031.05 hm2)> farmland (-1005.01 hm2). The absolute changes of various land use types were mainly occurred from 2017 to 2020. The elasticity index of each indicator on forest ecosystems was significantly higher than that of other ecosystems, indicating that GEP had the highest sensitivity to changes in forest area. The results of value profit and loss analysis showed that urban development had reduced GEP to some extent, while the protection of forest and wetland had increased GEP. From 2010 to 2020, the conversion of land use types in Zixi County led to an increase of 1.865 billion yuan in GEP, indicating that land use change in Zixi County had a positive ecological impact on the whole. Our results reflect the green development effect of Zixi County after becoming a national ecological civilization construction demonstration county, which could provide decision-making support for high-quality development, high-level protection and sustainable development and utilization of land resources in the future, and provide reference for other similar areas of GEP accounting.

Nexus of public organization, transparency, and accountability in Indonesia's digital governance

This study examined uniting public organization, transparency, and accountability theories for a holistic understanding of digital government service implementation in Indonesia. This study used a survey data collection method with 424 respondents for employees in four local governments. Questionnaires were generated using a Likert scale. Structural equation modeling‐partial least squares was used to assess the validity and reliability of the data and to test hypotheses and regression models. Following the testing of hypotheses and regression analysis, this study found that variables of employee skills, leadership, regulation, infrastructure, information and communication technology, transparency, and accountability had a positive and significant effect on the variable of digital government service implementation with p‐values of 0.034, 0.025, 0.014, 0.031, 0.009, 0.005, and 0.010, respectively. In contrast, variables of budgeting and bureaucratic structure do not positively and significantly impact the variable of digital government service implementation with p‐values of 0.210 and 0.311, respectively. The influence of the independent variables on the dependent variable was strong (R‐square = 0.834). The limitations and implications of these findings are discussed in the conclusion.

Stakeholder engagement and nonprofit organizations' (NPOs) accountability: a social media-based study of the Australian 2019/2020 bushfire crisis

Purpose This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management and community welfare, it is crucial to gain an understanding of the obligations of NPOs, in terms of their disaster responses and accountability. Design/methodology/approach Using a case-study approach, the investigation features a content analysis of social media comments regarding the Australian Red Cross’ (ARC) funds’ allocation during the 2019/2020 bushfires, followed by a similar analysis of ARC's reports. Inspired by Carnegie et al.'s (2021) definition of accounting as a social science, this study uses dialogic theory and a transformative participatory framework, to evaluate how interactive stakeholder engagement influenced accountability strategies used by the NPO, to ensure its sustainable development. Findings The findings reveal that there was a significant increase in stakeholder engagement on social media, following negative media coverage, with participants voicing concerns over ARC’s method of funds’ allocation, delays in funds distribution and seemingly excessive administrative costs. ARC addressed these concerns by issuing Bushfire Reports, and conducting online Q&A sessions, in a bid to establish transparency. This study emphasizes how dialogic accounting can challenge accounting's limited scope – one that often overlooks ecological concerns and social justice. Originality/value This study uses the perspective of dialogic accounting theory to explore the relationship between stakeholder engagement on social media, and NPO accountability. It demonstrates how robust stakeholder engagement can challenge NPOs to establish accountability, thereby bridging the information gap between themselves and the public. The use of dialogic accounting theory allows the study to shift from the traditional focus of accounting research, which is the financial objectives of powerful entities, to the voices of the marginalized, the stakeholders, who are impacted by NPO decisions, and, in doing so, it highlights the potential for NPOs to foster accountability, and so advance sustainable development initiatives.

Research on University Cost Management Based on Blockchain Technology

With the wide application of blockchain technology in various business fields, accounting work, which records, confirms, measures, calculates, and reports businesses after their completion, has changed accordingly. The basic accounting theory has also undergone substantial changes. The accounting and management of university operating costs and per-student costs, as an important part of accounting work, have also changed. From non-existent to existent, from small-scale accounting to comprehensive accounting, from traditional cost accounting to activity-based cost accounting, and from rough accounting to detailed accounting, all are inseparable from blockchain technology. This article starts from aspects such as university development, the content of university operating costs, and the efficiency of the use of financial funds, combines the characteristics of blockchain technology, analyzes the impact of blockchain technology on accounting work and basic accounting theory, and thereby studies the university cost management model based on blockchain technology.

Analyzing the Impact of Government Policy Measures on the Return on Equity

The assessment of a company’s Return on Equity (ROE) is a challenging task for management. The main objective of this paper is to analyse the impact of government initiatives on the ROE of listed companies in India. The Indian government has taken many policy initiatives in the last decade to boost the infrastructure sector in the country. Therefore, it is worthwhile to evaluate how these policy initiatives have impacted the ROE of companies belonging to the infrastructure sector. 43 companies are selected for the purpose of the study. Both quantitative and qualitative methods are used for data analysis. Historical financial data from 2008 to 2023 is analysed using the DuPont model. Eleven industry experts, selected on the basis of their managerial experience in the infrastructure sector are interviewed and their opinions are coded using NVivo. The study finds that 67.4% of the variation in ROE is explained by three variables, namely asset turnover, financial leverage and operating profit margin. According to the industry experts, asset turnover and operating profit have a greater impact on ROE. The results of the study validate the accountability theory and are useful for policy makers and management of companies in the infrastructure sector in particular and other stakeholders in general who are interested in the relationship between government initiatives and their impact on the company’s ROE.

«ЗЕЛЕНИЙ» ОБЛІК В УКРАЇНІ ТА ЗА ЇЇ МЕЖАМИ: НАБУТТЯ ДОСВІДУ

The existent approaches to a «green» account need to examine not only, from the necessity of maintenance of natural resources and guard of environment, but also as a process that integrates life with social aspects, by financial operations and influences on all spheres of economic activity and its safety. Therefore, using experience of foreign countries, it need green account to implement to the different spheres of national economy, applying the wide set of tools of analysis, evaluation, audit, monitoring and digitalization. The purpose of the research is expansion of limits of perception of «green» account in a theory and practice of instrument of management modern socio-economic development as on the level development level of separate business of region and national economy. The object of the research is a process of expansion the traditional account and including for its of instruments of ecology and social responsibility of business. The method of the research became modern methods and principles of scientific cognition, methods and methodologies of realization of audit, instruments of financial and economic analysis, principles of social responsibility of business that will allow to enter the existent approaches a «green account» in a modern theory and practice of traditional account that influences on steady and stability of national economy. The hypothesis of the research became a supposition about possibility of introduction of foreign mechanisms and instruments of «green» account in a theory in practice of traditional account. The statement of basic materials. It is well-proven that the task of «green» account there is harmonization the protection of environment with socio-economic and technological activity with helps by means of account instruments. It is confirmed, that a «green» account becomes the constituent of conception of steady development today, what proclaimed UN, and its main tendencies spread the input of the ecological development systems on all levels of management, using renewable energy, diminishing contamination of air, water, abbreviating the volumes of placing of wastes and so on. It is offered to the existent types of public account to add an ecological audit, which is sent to the search verification of observance of real ecological internals, standards and requirements that is pulled out by society. It is marked that «green» account allows obtaining information about charges and receipts of ecological benefits, which helps administrative composition to control, make decision, report and protect an environment. It is showed the list of benefits reasonable that it is possible to get if input of foreign experience of the using «green» account in the traditional system of account in Ukraine. The originality and practical significance of the research are confirmed by the ground of necessity of the using all elements, instruments and constituents of «green» account at a traditional account. Conclusions and perspectives of further research. It is well-proven that it is necessary to change approaches to «green» account, especially in a post-war period, because «green» account includes the economic, social and evaluation ecological aspects of enterprises activity that should be concerted with the landscape of country and its territories. A «green» account now become control system by all ecological charges that take into attention different general interests for strengthening of ecological state and socio-economic safety of environment. And this situation are allowing the determination of standards, rules and criteria, which should be reasonable and codification on the basis of certain practical experience, with bringing competent domestic and international organizations to forming of the special standards of «green» account for inhibition and normalization of ecological and socio-economic situation in a country and its territories. Further researches will be sent to the input of the special educational programs on the first, second and third educational levels and on the courses of in-plant training all professional directions that are the experience of successful global development of world community.