REPORTING AS ELEMENT OF COMPETITIVE ADVANTAGES OF COMPANIES: TRENDS AND REGULARITIES
Abstract
The article considers the possible course of development of accounting history, involving study of the regularities incidental to practice of public reporting by companies. Accounting is viewed as an element of relations, consisting of supply and acquisition of goods in a competitive environment, and accounting practice is viewed as a part of processes of evolution of social life, occurring mainly as a result of certain behavior of its participants. The possibilities of application of the provisions of contemporary economic Darwinism, based on theories of T. Veblen, G. Tarde, E. Durkheim, F. Bass, to accounting theory are estimated. Materials of the research dedicated to the development of the practice of new forms of reporting in pre-revolutionary Russian and modern world are considered. Works of contemporary authors, reflecting trends of spread of new forms of reporting of companies in economic life of society are analyzed.
About the Author
M. L. Pyatov
Saint Petersburg State University
Russian Federation
Pyatov Michael L., Doctor of Economics, Professor, Department of Statistics, Accounting and Audit
Russian Federation
Pyatov Michael L., Doctor of Economics, Professor, Department of Statistics, Accounting and Audit
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Review
For citations:
Pyatov M.L. REPORTING AS ELEMENT OF COMPETITIVE ADVANTAGES OF COMPANIES: TRENDS AND REGULARITIES. Vestnik NSUEM. 2016;(4):10-31. (In Russ.)
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