accounting theory
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2021 ◽  
Vol 2021 (2) ◽  
pp. 131-145
Author(s):  
Petro KHOMУN ◽  

Based on the deductive understanding of current publications in the area of accounting theory, it is determined that it is increasingly acquiring signs of verbalism. It is caused by an excessive enthusiasm for foreign terminology, and without a balanced application in the context of accounting, since it is based on arbitrary interpretations of foreign words, as a result of which the authors fall into a semantic trap. The author emphasizes the importance of focusing not on false verbose scholastic exercises in an attempt to pretend to be the discoverers of certain ephemeris terminologies, but on the real problems of accounting, which negatively affects the state of the domestic economy. It is noted that this happened due to the growing remoteness of accounting theory from pragmatism and the predominance of utopian ideas in it, which have nothing to do with accounting, but is only an adjustment to it in order to sell books that attract buyers by the incomprehensibility of names and ignoring the fundamentals of accounting theory. After all, even such a basic financial and economic category as capital, in many cases began to affect negative numbers, and the “tax shield of an enterprise” – depreciation is considered synonymous with its antipode – depreciation of fixed assets. And instead of at least solving the problem of the targeted use of accumulated financial resources for the simple reproduction of non-current assets, in many cases not only depreciation of fixed assets, but even the capital of the enterprise is directed to the payment of dividends. In addition, the current fashion for foreign-language terms distracts scientists from unsolved problems of methodological support of accounting, obscuring them with verbalism of ephemerality, which never end with at least some pragmatic methodological developments, but only verbose attempts to convince them of their pseudo-relevance, as a result of which the accounting theory goes astray. The possibility of solving the current paradoxes regarding the main accounting categories by using the achievements of predecessors, which are recognized by the classics of accounting theory, is substantiated.


Author(s):  
Suripto Suripto ◽  
Supriyanto Supriyanto2

The purpose of this study is to test positive accounting theory by analyzing the effect of audit committees, independent commissioners on earnings management through debt hyphothesis testing, bonus motivation on earnings management, by adding the firm size variable as a control variable on earnings management in banking companies listed on the Indonesia Stock Exchange 2015-2020. The results of the study confirm that the independent commissioners partially have a significant influence on earnings management. The audit committee has a significant effect on earnings management and bonus motivation has no effect on earnings management and debt motivation has no effect on earnings management. While the firm size variable has no effect on earnings management. Simultaneously independent commissioners, audit committee, bonus motivation, and firm size have a significant effect on earnings management. This findings indicates that the motivation developed in positive accounting theory in earnings management.


2021 ◽  
Vol 2 (3) ◽  
Author(s):  
Xiaotian Zhang

The roadmap of financial accounting in the era of sustainable development of e-commerce may help organizational accounting methods to achieve sustainable development. Based on the author's learning and practical experience, this article aims to provide ideas for further financial accounting research, so that the industry can pay attention to the impact of changes in the situation on financial accounting and make corresponding changes.


2021 ◽  
Author(s):  
Aleksandr Kizilov

The textbook contains the basics of accounting theory, tasks for conducting practical classes on the course "Fundamentals of Accounting". In order to monitor the current study of the material on all topics, tests are provided to help students consolidate their knowledge, and teachers — to find out the degree of assimilation of the subject. The proposed material is presented not only in text, but also in drawings and diagrams that contribute to the effective perception of the course being studied. Meets the requirements of the federal state educational standards of higher education of the latest generation. For undergraduate students of all forms of education in the field of training 38.03.01 "Economics".


Author(s):  
Frank Badua

The Latin proverb praetera illuminet postera means “the past illuminates the future.” It appropriately characterizes the diverse research output published in the Accounting Historians Journal , whose articles shed light on various facets of accounting theory and practice from a historical angle, and thus inform and inspire future scholarship and policy. But this AHJ Salamagundi article attempts to amplify the means by which accounting’s past can benefit its future, by pointing out exemplars among accountants whose exercise of parrhesia , speaking truth to power, are a model for future accountants, and also provide pedagogical vehicles to illustrate various accounting topics compellingly.


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