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Scientific journal Vestnik NSUEM

2016 year, number 2

Socio-dynamic function of accounting as culture element

M.L. Pyatov
Saint Petersburg State University, Universitetskaya nab., 7-9, St. Petersburg
Keywords: , , , , , , , , , , , , accounting, culture, language, fact, symbol, model, reality, information, dictionary, paradox, socio-dynamics, cycle


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. Shmalenbakhs dynamic balance theory are revealed. The content of the idea of paradoxes of Ya.V. Sokolovs 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.