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.
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