MODELLING CONCEPTION: POSSIBILITIES OF PRACTICE REALIZING IN ACCOUNTING
Abstract
This article considers possibilities of practice realizing model conception (as an instrument of degree estimation and rate management of the accounting system entropy) in the accounting practice (from the accounting judgment production in order to form the accounting police and to decide the accounting practice problems) and in norm regulation sphere (from the creation of regulative construction, which has a module structure and supposes a presence of module set). The author grounds necessity and expediency of use accounting models both for change of accounting problem decisions and for accounting standards creation.
About the Author
Ya. I. Ustinova
Novosibirsk State University of Economics and Management
Russian Federation
Ustinova Yana I., PhD in Economics, Associate Professor
Russian Federation
Ustinova Yana I., PhD in Economics, Associate Professor
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Review
For citations:
Ustinova Ya.I. MODELLING CONCEPTION: POSSIBILITIES OF PRACTICE REALIZING IN ACCOUNTING. Vestnik NSUEM. 2016;(2):169-177. (In Russ.)
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