Socio-dynamic function of accounting as culture element
M.L. Pyatov
Saint Petersburg State University, Universitetskaya nab., 7-9, St. Petersburg
Keywords: бухгалтерский учет, культура, язык, факт, символ, модель, реальность, информация, словарь, парадокс, социодинамика, цикл, accounting, culture, language, fact, symbol, model, reality, information, dictionary, paradox, socio-dynamics, cycle
Subsection: SOCIETY AND ECONOMY: PROBLEMS OF DEVELOPMENT
Abstract
The article is dedicated to consideration of the directions of study of socio-dynamic role of accounting from the perspective of philosophy of culture of A. Mol. The position of accounting in economic culture of society is estimated. Possibilities of identification of the mechanisms of perception of accounting reporting data of companies on the basis of ideas of «orientational screen» and «socio-dynamic cycle» of A. Mol are shown. Behavioral aspects of spread of the O. Shmalenbakh’s dynamic balance theory are revealed. The content of the idea of paradoxes of Ya.V. Sokolov’s accounting is explained on the basis of the socio-dynamic concept of A. Mol. The role of the special terminology of accounting in formation of the mechanisms of assessment of accounting information by users of reporting data is explained. The hypothesis of theoretical research, which results are presented in the article, lies in the fact that accounting, its methodology, its language, its socio-dynamic function, - are important factors of evolution of culture, and there is a possibility of study of the associated regularities.
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