ACCOUNTING FROM THE SYSTEM TO THE INSTITUTE (review definitions)

Abstract

Transformation of accounting in the conditions of modern globalization processes require the use of clear targets, set in the form of characteristic properties, acquired for a proper accounting system information and analytical accounting and control management software companies. The research results achieved by compiling, organizing, content analysis system of accounting concepts, accounting as the accounting system and as an instiutute that involves specification of the composition, structure and functioning mechanisms on the basis of structural and organizational decomposition. In scientific studies the nature and sources of the concept definition of "accounting" are mostly from the standpoint of process-system approach. At the same time, the prevailing majority of scientists press on systematic accounting. Studies definiyu systematized the concept of "accounting system", "Accounting as a system." Ordering of accounting literature allowed to review and summarizethe vision of the scientists on the definition of the concept of "accounting" through systems theory and institutional theory. The study shows that the accounting system can not be seen solely as an activity or process, because the activity does not cover the relationship between the subsystems of the financial, tax and management accounting, in addition, accounting, on the one hand, is a system that is an information analytical complex of all economic activity of any institutional unit, and consists of interconnected components, sub-systems, which operate on the basis of law and for providing external and internal reporting of specific categories of users. From the positions of the characteristic features of institutionalism of the Institute as a whole and the socio-economic institution, in particular, accounting is an institute consisting of a lower order of substitutes. The studies consider it appropriate to extend the current vision and understanding of the accounting institute and its architectonic, which will be the subject of further research.