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• W4366997734 abstract "Introduction. Business accounting as a branch of human activity has a centuries- old history of development. The development of forces and relations of production has resulted in bookkeeping’s evolvement into accounting. Accordingly, the emergence and establishment of accountancy as a profession accompanied the long and natural process of labour division. This is due to the fact that accounting satisfies the business owners’ need for reliable and objective information on the fair value of revenues, losses, assets, liabilities, equity and the state’s need for data on creation and distribution of national income generated by business entities, composition of important micro and macro economic indicators.Research goal – to update the meaning of accounting in accordance with the assessment of its historical influence on the development of the world economy, to refine the theoretical foundations of accounting’s development as a science using the provisions of economic theory.Research methods. The research goal is achieved through the use of methods based on theoretical generalization, systematization, dialectic approach to scientific cognition of economic phenomena and processes studied by economic theory and other sciences; these made it possible to examine the relationship between accounting and economic theory and other sciences, as well as to reflect the effect of economic laws on business performance and determine directions for future research.Results. Historical approaches of renowned economists to the role accounting in the development of forces and relations of production are systemized and analyzed. The article presents the methodological components of accounting’s development, its relationship with economic theory, requirements of economic laws, and basic and fundamental sciences. The importance of using general mathematical and natural sciences is highlighted in view of the wide application of information computer technology in accounting. As a result, the author concludes that accounting is a practical element of economic theory. Consequently, the suggested changes to the current procedure for recording revenues and VAT in the system of accounting take into consideration the requirements of basic economic laws. Implementation of the proposed recommendations will ensure more efficient operation of business entities by improving their financial conditions and will increase state budget revenues.Prospects. Future research should focus on deepening the connection between the economic theory and the methodology and current practices of accounting." @default.
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• W4366997734 date "2023-04-25" @default.
• W4366997734 modified "2023-10-03" @default.
• W4366997734 title "Accounting as an element of practical economic theory" @default.
• W4366997734 doi "https://doi.org/10.35774/visnyk2023.01.121" @default.
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