Інституційний вплив на розвиток бухгалтерської сфери в Галичині у другій половині ХІХ – першій половині ХХ ст.

Abstract

Наведено результати історико-бухгалтерської розвідки про вплив господдарських і культурно-просвітницьких інституцій Галичини у другій половині ХIХ – першій половині ХХ ст. на тогочасний розвиток бухгалтерської сфери в краю (провінційна бухгалтерія). Досліджено та проаналізовано зміст навчальних програм, посібників та інструкторсько-методичного матеріалу, які використовувалися в системі кооперативного шкільництва та практикуючими бухгалтерами.

The article presents the results of historical and accounting research on the influence of economic and cultural - educational institutions of Galicia in the second half of the XIX – first half of the XX century on the then development of the accounting sphere in the region (provincial accounting). The study reveals the prerequisites and organizational and legal framework for the functioning of non-governmental (ethno-national) institutions in the Austro-Hungarian and Polish periods, which in one way or another influenced the content and functional focus of accounting, provided appropriate training. The general panorama of the institutional environment of the region and specific factual material on the solution of economic associations and educational societies to improve accounting practices (content and methodological aspects) and organizational forms of accounting training with the contribution of Ukrainian institutions. The article reveals specific facts of the contribution of various audit unions of Galicia in the development of practical accounting and the organization of the study of accounting and auditing disciplines in trade schools and in the form of studio training of accountants, auditors and members of supervisory boards. The content of educational programs, manuals and instructional and methodical material used in the system of cooperative schooling and practicing accountants is researched and analyzed. Some materials of manuals are emphasized, which significantly increased the level of practical accounting in that period and remain relevant today. The research methodology is based on a dialectical understanding of the historical processes of the dependence of the development of the accounting sphere on socio-cultural conditions and the institutional environment. Among the research methods the main one was the historical – system method, which in combination with genetic approaches provided empirical generalizations and made it possible to single out specific features of regional accounting (provincial accounting) in that period. There are some aspects that can be used for modern theory and practice.