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Scientific journal “Vestnik NSUEM”

2016 year, number 2

MODELLING CONCEPTION: POSSIBILITIES OF PRACTICE REALIZING IN ACCOUNTING

Ya.I. Ustinova
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: концепция моделирования, учетные модели, энтропия учетной системы, концепция достоверного и добросовестного взгляда, профессиональное суждение бухгалтера, модульная конструкция регулятива, model conception, accounting model, accounting system entropy, true and fear view, account professional judgment, module construction of regulative

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.