Theoretical and Methodological Bases of the Paradigm of Accounting and Analysis of Income and Expenditure
Abstract
Questions of methodological bases in the field of research of accounting and analytical providing of the income and expenses of economic branch subjects are considered and analyzed. The necessity of the development of accounting and analytical support of incomes and expenses of economic entities in the retail segment of the consumer market, the use of a single basic conceptual foundations of the paradigm of the accounting-analytical support; identified the basic elements of the theory and methodology of the subject area of the research; in order to ensure unity, the system of basic components of the paradigm of accounting and analytical support has been rethought.
About the Authors
N. S. Necheukhina
Ural State University of Economy
Russian Federation
Russian Federation
Necheukhina Nadezhda S. - Doctor of Economics, Professor, Head of the Department of Accounting and Audit.
YekaterinburgO. V. Mustafina
Ural State University of Economy
Russian Federation
Russian Federation
Mustafina Olga V. - Competitor, Department of Accounting and Audit.
Yekaterinburg
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Review
For citations:
Necheukhina N.S., Mustafina O.V. Theoretical and Methodological Bases of the Paradigm of Accounting and Analysis of Income and Expenditure. Vestnik NSUEM. 2018;(2):195-204. (In Russ.)
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