TARGET SETTINGS AND THEIR IMPACT ON THE TRANSFORMATION OF ACCOUNTING
Abstract and keywords
Abstract (English):
Th e article is devoted to the analysis of the current state of accounting knowledge and, as a result, accounting practices that are permanently transformed into separate accounting areas aimed at satisfying the information interests of certain groups of users of fi nancial, tax, social and other reporting. Th e author focuses on the impossibility of achieving economic effi ciency of organizations, in the setting of distorted or false targets of the national accounting system.

Keywords:
accounting, management accounting, tax accounting, social accounting, environmental accounting, financial analysis, audit
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