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International Accounting
 

Do accounting and national accounting have a general theory?

Vol. 19, Iss. 24, DECEMBER 2016

PDF  Article PDF Version

Received: 31 May 2016

Received in revised form: 18 August 2016

Accepted: 20 September 2016

Available online: 23 December 2016

Subject Heading: THEORY OF ACCOUNTING

JEL Classification: A12, M40, M41

Pages: 21-38

Budovich Yu.I. Financial University under Government of Russian Federation, Moscow, Russian Federation
joli1259@rambler.ru

Importance The article addresses harmonization of accounting and national accounting.
Objectives The purpose of the research is to substantiate the possibility of accounting reflection of the economic process at the macro level.
Methods The study employs the method of scientific deduction and the unity of logical and historical.
Results The findings show that a clear picture of the country’s economy functioning, i.e. one that reflects the exchange between the elements of the economy, results from maintaining national accounts of accounting type, namely, accounts having account balance, sub-accounts, numbered operations, enabling to establish a correspondence between accounts. The results of the study may serve as a basis for further investigation of national accounts maintenance as per the accounting pattern, and harmonization of the two types of accounting.
Conclusions Scientists in the field of accounting are inert in their work in the sphere of harmonization of accounting and national accounting and integration of these two types of accounting. They do not point to significant weaknesses of the national accounting, thus impeding the process.

Keywords: harmonization, accounting, integration

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