scholarly journals Conceptual Fundamentals of Institutional Theory of Accounting

2020 ◽  
pp. 17-21
Author(s):  
Vasyl Hyk ◽  
Keyword(s):  
Economic Theory ◽  
Institutional Theory ◽  
Social Relations ◽  
Organizational Context ◽  
Institutional Environment ◽  
Subject Area ◽  
Economic Thought ◽  
The State ◽  
Accounting System ◽  
Broad Perspective

The development of accounting as a branch of scientific research is largely based on the achievements of economic theory. Therefore, it became inevitable to use in accounting the developments produced by progressive economic thought – institutional theory. The purpose of the article is to assess the state and conceptual foundations of building the institutional theory of accounting in Ukraine. Institutionalism is a direction of economic theory, the analysis of which is based on the study of economic problems in relation to social, political, ethical, legal issues. Today the institutional paradigm is successfully used in the analysis of many ideas and different areas of science. The spread and use of the provisions of institutional theory has influenced the accounting system through the study of institutes. The institutional approach significantly expands the boundaries of the study of accounting theory. Studies that characterize accounting as a social and institutional practice tend to look at it from a broad perspective through the application of practice in a social and organizational context. The use of tools of institutional theory makes it possible to analyze and recognize accounting not only in terms of technical practice used to identify existing aspects of reality or specific truth, but rather as a product of social relations. To study the state of construction of the accounting institutional concept, the main attention is paid to its separate components: subject area (basic provisions and principles), concepts and categories (institute, accounting institutional environment) and method (accounting engineering). The study allows us to state the widespread use of institutional theory for the development of accounting. Along with this, the approaches to the basic provisions are not yet fully formed, the allegations about the recognition of accounting as a socio-economic institution are controversial.

Mercantilism Revisited

1980 ◽  
Vol 23 (4) ◽  
pp. 773-791 ◽  
Author(s):  
D. C. Coleman
Keyword(s):  
Economic Theory ◽  
Economic Policy ◽  
Seventeenth Century ◽  
Economic History ◽  
Extreme Case ◽  
Economic Thought ◽  
The State ◽  
Economic Situation ◽  
The Status

The intention of this paper is to look at some of the problems which arise in attempts to provide ‘explanations’ of mercantilism and especially its English manifestations. By ‘explanations’ I mean the efforts which some writers have made causally to relate the historical appearance of sets of economic notions or general recommendations on economic policy or even acts of economic policy by the state to particular long-term phenomena of, or trends in, economic history. Historians of economic thought have not generally made such attempts. With a few exceptions they have normally concerned themselves with tracing and analysing the contributions to economic theory made by those labelled as mercantilists. The most extreme case of non-explanation is provided by Eli Heckscher's reiterated contention in his two massive volumes that mercantilism was not to be explained by reference to the economic circumstances of the time; mercantilist policy was not to be seen as ‘the outcome of the economic situation’; mercantilist writers did not construct their system ‘out of any knowledge of reality however derived’. So strongly held an antideterminist fortress, however congenial a haven for some historians of ideas, has given no comfort to other historians – economic or political, Marxist or non-Marxist – who obstinately exhibit empiricist tendencies. Some forays against the fortress have been made. Barry Supple's analysis of English commerce in the early seventeenth century and the resulting presentation of mercantilist thought and policy as ‘the economics of depression’ has passed into the textbooks and achieved the status of an orthodoxy.

Policy Implications of W. S. Jevons's Economic Theory

1997 ◽  
Vol 19 (2) ◽  
pp. 196-221 ◽  
Author(s):  
Rhead S. Bowman
Keyword(s):  
Economic Theory ◽  
Economic Thought ◽  
The State ◽  
Policy Implications ◽  
Economic Organization ◽  
Policy Issues ◽  
Public Issues ◽  
The Subject

Historians of economic thought typically have seen little or no connection between William Stanley Jevons's economic theory and policy issues. Wesley C. Mitchell, for example, suggested that Jevons had little interest in politics and was uncertain on the questions of the day. He was “basically interested in the subject [of economics] as a science and not as a means of bettering economic organization” (Mitchell 1969, pp. 31, 101-2). Mitchell's comments are curious in view of Jevons's extensive writings on public issues. His book, The State in Relation to Labour (1882), is considered a classic on the subject of policy and a rationalization for interventionist government. Jevons's pronouncement that “we can lay down no hard and fast rules, but must treat every case upon its merits” may well have marked the end of the “liberal era of principles,” according to F. A. Hayek (Hutchison 1978, pp. 100-101). Certainly Jevons intended as much.

scholarly journals Legal Regulation of Public Relations in the Context of Digitalization: Institutions and the Institutional Environment

2021 ◽  
Vol 21 (2) ◽  
pp. 56-64
Author(s):  
I.I. Bryantsev ◽  
◽  
O.V. Bryantseva ◽  
Keyword(s):  
Civil Society ◽  
Public Relations ◽  
Social Relations ◽  
Institutional Environment ◽  
Legal Regulation ◽  
The State ◽  
Society Business ◽  
Information And Communication ◽  
Structured System ◽  
Communication Practices

An overview of information and communication practices affecting the formation of public relations in the state and determining the institutional environment is presented. It is noted that the actual task of the state in these conditions becomes the management of a structured system of social relations, formed on the basis of communication relationships between various subjects of civil society, business and citizens.

Nikolay Sieber in the history of prerevolutionary Russian economic thought

2018 ◽  
pp. 95-110
Author(s):  
L. D. Shirokorad
Keyword(s):  
Economic Theory ◽  
Political Economy ◽  
Organic Synthesis ◽  
Marginal Utility ◽  
Economic Thought ◽  
History Of ◽  
Three Stages

This article shows how representatives of various theoretical currents in economics at different times in history interpreted the efforts of Nikolay Sieber in defending and developing Marxian economic theory and assessed his legacy and role in forming the Marxist school in Russian political economy. The article defines three stages in this process: publication of Sieber’s work dedicated to the analysis of the first volume of Marx’s Das Kapital and criticism of it by Russian opponents of Marxian economic theory; assessment of Sieber’s work by the narodniks, “Legal Marxists”, Georgiy Plekhanov, and Vladimir Lenin; the decline in interest in Sieber in light of the growing tendency towards an “organic synthesis” of the theory of marginal utility and the Marxist social viewpoint.

Institutions as the Ordering Factor and as the Destabilizing Force: New Institutional and Post Keynesian Perspectives

2006 ◽  
pp. 102-118 ◽  
Author(s):  
A. Skorobogatov
Keyword(s):  
Economic Policy ◽  
Business Cycles ◽  
Institutional Theory ◽  
Institutional Environment ◽  
Institutional Arrangements ◽  
Economic Stability ◽  
Forward Contracts

The paper is dedicated to the New Institutional and Post Keynesian perspectives on institutions and their relation to economic stability. Embeddedness, institutional environment, and institutional arrangements are considered. Within these institutions conventional expectations, the economic policy and forward contracts are analyzed. Upon these perspectives the author shows a contradictory relation between institutions and the order and develops an institutional theory of business cycles.

Economic State and Institutional Environment of Russian Industrial Enterprises: The Empirical Analysis of Interrelations

2005 ◽  
pp. 67-86 ◽  
Author(s):  
G. Kleiner ◽  
R. Kachalov ◽  
E. Sushko
Keyword(s):  
Institutional Environment ◽  
Negative Influence ◽  
The State ◽  
Industrial Enterprises ◽  
Strategic Approach ◽  
Market Situation ◽  
Economic State ◽  
Essential Heterogeneity ◽  
The Empirical Analysis ◽  
Weak Influence

The paper presents the analysis of the data received from the survey of heads of industrial enterprises and also experts-researchers in 2003-2004. The data describe the economic state of enterprises and their position in competitive, administrative, intermediary, financial etc. environment. The assumption of essential heterogeneity of the set of industrial enterprises, including enterprises of the same sector or the same territorial formation is confirmed. It is shown that Russian industrial enterprises as a rule do not feel influence of the stock market situation while the condition of the currency market influences the majority of enterprises. The sensitivity of enterprises depends on their economic situation: the better is the state, the stronger is the influence. Weak influence of the investment and administrative environment on the state of enterprises and negative influence of the activity of intermediary organizations are registered. More than 2/3 of the respondents consider important strengthening of the responsibility of large proprietors for inefficient activity of their enterprises. Lack of the strategic approach in the activity of authorities of all levels is ascertained and the necessity of development and realization of industrial policy at all administrative levels, including the municipal one, is shown.

Essays of a “comparatively progressive” economist (On the 150th birth anniversary of Vladimir Geleznoff)

2019 ◽  
pp. 135-145
Author(s):  
Viktor A. Popov
Keyword(s):  
Economic Theory ◽  
Political Economy ◽  
Economic Thought ◽  
History Of Economic Thought ◽  
The Political ◽  
Russian History ◽  
Working Ability ◽  
Intellectual Inquiry ◽  
History Of

Deep comprehension of the advanced economic theory, the talent of lecturer enforced by the outstanding working ability forwarded Vladimir Geleznoff scarcely at the end of his thirties to prepare the publication of “The essays of the political economy” (1898). The subsequent publishing success (8 editions in Russia, the 1918­-year edition in Germany) sufficiently demonstrates that Geleznoff well succeded in meeting the intellectual inquiry of the cross­road epoch of the Russian history and by that taking the worthful place in the history of economic thought in Russia. Being an acknowledged historian of science V. Geleznoff was the first and up to now one of the few to demonstrate the worldwide community of economists the theoretically saturated view of Russian economic thought in its most fruitful period (end of XIX — first quarter of XX century).

Whatever Happened to the Cambridge Capital Theory Controversies? (With comments by L. Pasinetti, F. Fisher, J. Felipe and J. McCombie, R. Greenfield and reply by the authors)

2009 ◽  
pp. 4-27
Author(s):  
A. Cohen ◽  
G. Harcourt
Keyword(s):  
Economic Theory ◽  
Economic Thought ◽  
Point Of View ◽  
Chronological Order ◽  
Capital Theory

The article written by the well-known theorists and historians of economic thought contains a detailed overview of the Cambridge capital controversy, which had raged from the mid-1950-s through the mid-1970-s. The authors track the origins of the controversy and cover arguments of both sides in chronological order. From their point of view, the discussion hasnt been resolved, and its main underlying aspects were ideological beliefs and fundamental methodological controversies on the nature of equilibrium and on the role of time in economic theory. The article is published with comments written by other leading theoreticians.

Design emergence in Morocco as an African country: a pending institutionalization

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Nabil EL HILALI
Keyword(s):  
Institutional Theory ◽  
Exponential Growth ◽  
African Country ◽  
Political Stability ◽  
The State ◽  
Design Management ◽  
Specific Context ◽  
Developed Economies ◽  
Design Value ◽  
Specific Country

If design management is worldwide institutionalized especially in developed economies, little is known about African design even though the continent is becoming an attractive economy thanks to his exponential growth and more political stability. Oriented toward one specific country: Morocco, this study through a questioning embedded in institutional theory brings an overview about design in a specific context. This research captures design management emergence in Morocco by spotting the light on the state of design institutionalization toward the creation of design value.

The Principles of Zakat and Tax Upon the Time of Rasulullah SAW.

2017 ◽  
Vol 1 (1) ◽  
pp. 90
Author(s):  
Dian Septiandani ◽  
Abd. Shomad
Keyword(s):  
Literature Review ◽  
Economic Thought ◽  
The State ◽  
The Other ◽  
Primary Data ◽  
Other Hand ◽  
Islamic Economic ◽  
General Expense

Zakat is one of principal worship requiring every individual (<em>mukallaf</em>) with considerable property to spend some of the wealth for zakat under several conditions applied within. On the other hand, tax is an obligation assigned to taxpayers and should be deposited into the state based on policies applied, with no direct return as reward, for financing the national general expense. In their development, both zakat and tax had quite attention from Islamic economic thought. Nevertheless, we, at first, wanted to identify the principles of zakat and tax at the time of Rasulullah SAW. Therefore, this study referred to normative research. The primary data was collected through library/document research and the secondary one was collected through literature review by inventorying and collecting textbooks and other documents related to the studied issue.

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