SOCIAL CONSIDERATIONS OF ACCOUNTING

Аннотация

The article examines the social contradictions of accounting based on foreign experience. The author's approach was formed as a result of studying the studies of economists on social accounting, and the views of representatives of the sociological direction of accounting were analyzed in detail. Also, based on the study of economic literature, scientifically based conclusions are presented that reveal the essence of the social nature of accounting. KEYWORDS: Social responsibility, sociological direction of accounting, social conflict, social impact, social importance, social accounting. INTRODUCTION As an information-control system, one of the functions of accounting is to awaken social Today, from the point of view of the consciousness and social justice in society, as information requirements of consumers, accounting is constantly being improved to accounting is divided organizationally into meet changing social needs. In solving this management and financial accounting. problem, a comprehensive approach to Management accounting allows you to create identifying the problems and contradictions of an internal (management) report used within the social nature of accounting based on the the enterprise. The use of information from concept of social responsibility of business the management report makes it easier for the serves as the basis. First, the social managers of the enterprise to make quick and responsibility of the business is considered as appropriate decisions in accordance with the measures aimed at the company's employees external environment and allows to determine and operations that benefit the owners of the the following: which segment of the business company. It is necessary to develop to develop, what prices should be set, etc. methodological and practical “SOCIAL CONSIDERATIONS OF ACCOUNTING” P age 14 | 4 recommendations in accounting in order to circumstances. Accordingly, the statement satisfy all the needs of the above-mentioned that accounting only reflects reality and does entities and to balance their conflicting not shape it is no longer considered axiomatic. interests. Their use helps to preserve the Various issues of social interaction were integrity of the property of the owners by widely discussed. For example, A. According to preventing the looting and inefficient use of Rappoporti, every theoretical position of the property, as well as to ensure the timely accounting affects the society and every detection of the increase, and creates the regulation should be accepted or rejected opportunity to find real reserves to increase according to its social impact. According to the profit. them, the purpose of social accounting is to ANALYSIS OF LITERATURE ON THE SUBJECT reveal the conflicting interests of different Professor L. M. As noted by Kindratskaya, "in social groups. At that time A. Belkaoi, F.A. the future, it is necessary to carry out separate Beams, P.E. Fertix insisted on the introduction research on the following problems, which are of the category of social costs and income, equally relevant to the theory and practice of focusing the purpose of accounting on the accounting: analysis of social costs[4]. recognition of accounting analysis as a Research methodology. Methods such as deepening of the essence of accounting and a observation, data collection, generalization, new direction of the development of grouping, and comparison were used in the economic science; research. Also, based on the research of local and foreign scientists on the problems of the generalization of social accounting recognition social nature of accounting, laws regulating approaches”[1]. the field, scientific conclusions and proposals Professor I. Jigley conducted an Internet were formed. analysis of terms in English, Russian and Analysis and discussion of results. Accounting Ukrainian languages related to the social professionals from different countries are responsibility activities of enterprises in order paying more and more attention to social to determine the activity of publishing on the issues, and this is a natural reaction to the subject under consideration and the novelty of intensification of economic globalization the issues under consideration. processes, the expansion of the sphere of Scientists have comprehensively studied influence of multinational companies and the socio-economic conditions and the legal protection of members of society who development of accounting, proving that locate production facilities in their territory, as these processes are interconnected and well as the increase of public distrust in mutually influence each other. Professor M. financial reporting indicators. is increasing. S.Pushkar, “modern society cannot exist Accounting can be an integral part of without accounting, which is one of the corporate social responsibility if the ethics of information systems. At the same time, the those who organize and maintain accounting development of the company impose