FUNCTIONAL APPROACH TO DEFINING THE ESSENCE OF ACCOUNTING: THEORETICAL FOUNDATIONS

Authors

DOI:

https://doi.org/10.30890/2709-1783.2025-40-00-002

Keywords:

accounting, functional approach, accounting functions, accounting theory, accounting methodology, enterprise managemen

Abstract

The article explores modern approaches to interpreting the essence of accounting in Ukraine. Seven main conceptual directions are analyzed. Special attention is paid to a detailed analysis of the functional approach. The conceptual foundations of the appr

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Published

2025-08-30

How to Cite

Smirnova, N., & Smirnova, I. (2025). FUNCTIONAL APPROACH TO DEFINING THE ESSENCE OF ACCOUNTING: THEORETICAL FOUNDATIONS. SWorld-Ger Conference Proceedings, 1(gec40-00), 76–83. https://doi.org/10.30890/2709-1783.2025-40-00-002

Issue

No. gec40-00 (2025): Future in the results of modern scientific research '2025

Section

Abstracts

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Copyright (c) 2025 Authors

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This work is licensed under a Creative Commons Attribution 4.0 International License.