Moskva, Moscow, Russian Federation
The article is devoted to rethinking the social significance of accounting science and practice. Based on the results of research by modern sociologists, a comparative analysis was carried out and corresponding analogies were built between such concepts as “social information” and “accounting”. Guided by scientific criteria, the philosophical nature of accounting knowledge is convincingly proven. Based on the analysis of the functions of social information, certain accounting functions, as well as stages of the accounting process, are synthesized into it.
social information, users of accounting and reporting information, functions of social information, stages of the accounting process
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