Publishing House SB RAS:

Publishing House SB RAS:

Address of the Publishing House SB RAS:
Morskoy pr. 2, 630090 Novosibirsk, Russia



Advanced Search

Scientific journal Vestnik NSUEM

2014 year, number 3

CONTROL FUNCTION OF ACCOUNTING: PUBLIC EXPECTATIONS AND PROBLEMS OF PRACTICAL REALIZATION

B.A. Amanzholova
Novosibirsk State Technical University, Karl Marx ave., 20, Novosibirsk, Novosibirsk Region, 630073
amanzholova@corp.nstu.ru
Keywords: accounting functions, control function, institutional theory of accounting, accounting of fixed assets

Abstract

Research results of the accounting modern functions, considering environment and internal potential of registration procedures, are presented in this article. The author proposals about practical realization of the accounting control function are based on provisions of the institutional theory of accounting, that allows to consider functionality of accounting according to public expectations. The author shows influence of public expectations on realization of the accounting control function by the example of accounting methods for fixed assets.