Institutional trend of accounting development in Ukraine: structural analysis

Abstract

The necessity of searching for new tools for carrying out scientific researches in the field of accounting in the present conditions has been substantiated. The historical reasons of difference between accounting science and other sciences of economic direction have been analyzed. The institutional trend of accounting development in Ukraine in recent years has been revealed. The reasons for the use of institutional theory by domestic researchers in scientific accounting research have been highlighted and substantiated. The directions of institutional research in accounting sphere have been allocated (research of institutional changes and analysis of their influence on the accounting system: the examination of accounting as an object of study of institutional theory: the use of institutional theory as a theoretical and methodological basis for the development of accounting). The expediency of using new institutional theory for the development of theoretical and methodological principles of accounting and analytical support of the corporate governance system has been grounded.

Keywords

• accounting science
• scientific research in accounting
• institutionalism
• institutional accounting theory