Historical aspects of the development of accounting system in the context of hostilities
Date
2019-02-28
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Видавництво Львівської політехніки
Lviv Politechnic Publishing House
Lviv Politechnic Publishing House
Abstract
The urgency of carrying out scientific
researches on the influence of military actions on the
accounting system is substantiated in the article. The
main directions of the development of accounting system
in the context of the military operations implementation
(accounting system for the subjects of the military
operations, accounting system for enterprises that
provides a support in the course of military conflicts,
accounting system for the property of enterprises, whose
activities were directly influenced by military actions, is
considered as a political tool for military conflicts). It is
substantiated that the occurrence of hostilities leads to the
transformation of the accounting system– its simplification,
both in the subjects of their implementation, and in
enterprises that provide support during military conflicts.
Control function is the most important function of
accounting system during the war, the implementation of
which allows to mobilize the resources necessary to
effectively counteract the aggressor country. It has been
established that in the condition of hybrid war, domestic
enterprises adjust the value of assets over which control
has been lost. A promising area of the research is the
consideration of accounting system as a political tool in
military conflicts.
Description
Keywords
accounting system, history of accounting system, hostilities in Ukraine, hybrid war, accounting system as a socio-economic institute
Citation
Lehenchuk S. Historical aspects of the development of accounting system in the context of hostilities / S. Lehenchuk // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2019. — Vol 6. — No 2. — P. 47–55.