Theoretical-conceptual background, methodical approaches and criteria for establishing business results in accounting and financial and economic thought of Galicia (second half of the XIX – first half of the XX century)

Simple item page
dc.citation.epage114
dc.citation.issue2
dc.citation.spage105
dc.contributor.affiliationLviv Polytechnic National University
dc.contributor.authorLemishovska, O.
dc.coverage.placenameЛьвів
dc.coverage.placenameLviv
dc.date.accessioned2020-02-26T13:30:37Z
dc.date.available2020-02-26T13:30:37Z
dc.date.created2019-02-28
dc.date.issued2019-02-28
dc.description.abstractThe objective establishment of the level of efficiency (effectiveness) of the functioning of economic entities with the complexity of the architectonics of the economy becomes more problematic, and the system of criteria of efficiency becomes more complex and more debatable. In today's financial and accounting theories and, as a consequence, the practice of financial management, there are a number of debating questions about the system of performance indicators, methods of formalization. This actualizes multi-vector studies both in the accounting field and in the system of interdisciplinary research. The accounting methodology and the specific methodology for calculating performance indicators throughout the evolution of this science have always been based on one or the other financial doctrine. In the article are analyzed some aspects of contemporary financial doctrines and regulatory norms of different institutions that influenced the development of conceptual frameworks and methods of calculating performance indicators in accounting development of scientists of Galicia. The scientific validity of the approaches proposed in this article to improve the current basis of enterprise performance criteria is based on the justification of the use of historically formed ideas in the past in the designated territory and is based on the following postulates: accounting tools are the basic information system of any paradigm of financial results management; the process of forming a system of indicators of real and expected profits should be based on the principle of accounting – the assumption of continuity of the enterprise, which is also embodied in modern concepts of financial management of sustainable development. Using general scientific and interdisciplinary methods of cognition, historicalretrospective and historical-comparative methods, theoretical generalizations of basic principles of accounting practice were conducted and the content of Galicia's accounting opinion regarding the indicators of efficiency in relation to the provisions of the current financial and economic concepts was evaluated. The principles and content of reflecting the profitability of the enterprise in the writings of Western Ukrainian scientists are revealed and analyzed. On the basis of this historical and economic intelligence, an argument is made about the possibility of using some of the workings of Galician theorists in the field of finance and accounting to improve the modern system of performance indicators in accounting, financialanalytical and management theory and practice. In particular, it is proposed to take into account the provisions formulated at the time for evaluating the results of the enterprise based on changes in the capital due to economic factors, approaches to accounting for one-time (occasional) income or losses, and methods for the productive impact of the intangible component of capital on the evaluation of the enterprise efficiency. The proposed is in line with modern concepts of costoriented management, criteria for market-based tools for evaluating the effectiveness of companies.
dc.format.extent105-114
dc.format.pages10
dc.identifier.citationLemishovska O. Theoretical-conceptual background, methodical approaches and criteria for establishing business results in accounting and financial and economic thought of Galicia (second half of the XIX – first half of the XX century) / O. Lemishovska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2019. — Vol 6. — No 2. — P. 105–114.
dc.identifier.citationenLemishovska O. Theoretical-conceptual background, methodical approaches and criteria for establishing business results in accounting and financial and economic thought of Galicia (second half of the XIX – first half of the XX century) / O. Lemishovska // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2019. — Vol 6. — No 2. — P. 105–114.
dc.identifier.urihttps://ena.lpnu.ua/handle/ntb/46116
dc.language.isoen
dc.publisherВидавництво Львівської політехніки
dc.publisherLviv Politechnic Publishing House
dc.relation.ispartofEconomics, Entrepreneurship, Management, 2 (6), 2019
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dc.relation.referencesen2. Moralevych, Ya. (1924). Osnovy rakhunkoznavstva (lektsii na kooperatyvnykh kursakh ukrainskoi selospilky). Fundamentals of Accountancy (lectures on cooperative courses of the Ukrainian villageunion). Terezyn: Pid zaradom upravy kursiv Ukrainskoi selianskoi spilky v Ch, S, R., 12 s.
dc.relation.referencesen3. Bezkrovnyi, K. (1932–1933). Torhovelne rakhivnytstvo: (kurs lektsii). Podiebrady: Ukrainskyi Tekhnichno- Hospodarskyi instytut pozaochnoho navchannia v Podiebradakh (Chekhiia). Trade accounting: (course of lectures). Poděbrady: Ukrainian Techno- Economic Institute for Extraordinary Studies in Poděbrady (Czech Republic). 201p.
dc.relation.referencesen4. Ciompa, P. (1910). Grundrisse einer öekonometrie und die auf der Nationalökonomie aufgebaute natürliche theorie der buchhaltung; ein auf Grund neuer ökonometrischer Gleichungen erbrachter Beweis, dass alle heutigen Bilanzen falsch dargestellt werden Verlag des Handelsschulvereines in Lemberg. Lemberg: Druck von Artur Goldman in Lemberg,
dc.relation.referencesen5. Maliuha, N.M. (2004). Prybutok yak ekonomichna kategoriya ta object buchalterskogo obliku [Profit as an economic category and an object accounting] Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho universytetu – The Journal of Zhytomyr State Technological University, 2, 119–129 [in Ukrainian].
dc.relation.referencesen6. Berdnikova, T.M. (2011). Evolutsia rozvytku i analizu finansovykh rezultativ. [Evolution of the development of accounting and analiysis of finaacial results]. Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu. Ekonomichni nauky – The Collection of Scientific Works of Kirovohrad National Technical University. Economic Sciences, 20(1), 283-290 [in Ukrainian].
dc.relation.referencesen7. Yancheva, L.M., Chernikova, I.B. & Kuznetsova, S.O. (2012). Oblikovo-informatsijna systema upravlinnia prybutkom torgovelnykh pidpryiemstv [Accounting and information system of prof managements of trad enterprises]. Kharkiv: Kharkivskyi derzhavnyi universytet kharchuvannia ta torhivli [in Ukrainian].
dc.relation.referencesen8. Pushkar, M.S., Havryshko, N. V. & Romaniv, R. V. (2003). Istoria obliku ta kontrolu hospodarskoi dialnosti [History of accounting and eontrol of economic activity]. Ternopil: Ternopil: Kartblansh [in Ukrainian].
dc.relation.referencesen9. Shayner H. I. (2012). Rozvytok komertsiinoi osvity na Zakhidnoukrainskykh zemliakh (druha polovyna XIX – persha tretyna XX stolittia) [Development of commercial education on West Ukrainian lands (the end of the XIXth and the first third of the XXth century)]. Extended abstract of candidate’s thesis. Ternopil: Ternopil national V. Hnatiuk pedagogical university [in Ukrainian].
dc.relation.referencesen10. Shafranska I. V. (2015). Ekonomichna dumka Zakhidnoi Ukrainy ostannoi tretyny KhIKh – pershoi tretyny Khkh stolittia [Economic thought of Western Ukraine in the last third of the XIX – the first third of the XX century]. Extended abstract of candidate’s thesis. Kyiv: SHEE "Kyiv National Economic University named after Vadym Hetman" [in Ukrainian].
dc.relation.referencesen11. Reish R., Kraibih, K. (1907). Balance and tox Viden
dc.relation.referencesen12. R Stern (1902) Encyclopedia of Accounting,Viden i Leiptsih
dc.relation.referencesen13. Schmidt F., 1922. Die organische Bilanz im Rahmen der Wirtschaft (zweite, durchgqsehene und erweiterte Auflage). Verlagsbuchaltung in Leipzig: G. A. Gloeckner.
dc.relation.referencesen14. Simon G., 1899. Di Bilalanzen der Uftigenfellitaften. German Veit Simon. Berlin.
dc.relation.referencesen15. Schmalenbach E., 1931. Dynamische Bilanz-Funfte Auflage. G. A. Gloeekner, Verlagsbuchhandlung in Leipzig.
dc.relation.referencesen16. Sherr I. (1925). Buhgalteriya i balans [Accounting and balance] (2nd ed.). (S.I. Cederbaum, Trans). N. S. Lunskoy (Ed.). Moscow: Publishing House "Economic Life" [in Russian].
dc.relation.referencesen17. Sciborski A. Podręcznik do nauki rachunkowości ogólnej i państwowej, Aleksandr Sciborski; opracowany wedlug wykladów radcy Dworu Tadeusza Klusik-Orzechowskiego na c.k Uniwersytecie we Lwowie, cześć I, Lwów: nakladem wydawcy: z drukarni szcęsnego bednarskiego we lwowie, 1912, 500
dc.relation.referencesen18. Góra W. Bilanse. Studja ekonomiki prywatnej, Witołd Góra, Lwów – Warszawa: Książnica t-wa Nauczycieli szkół wyżsżych, 1920, 215 s.
dc.rights.holder© Національний університет „Львівська політехніка“, 2019
dc.subjectfinancial results
dc.subjectaccounting
dc.subjectfinancial and economic doctrines
dc.subjectinstitutional environment
dc.subjectGalicia territory
dc.subjectconceptual and methodological developments of Western Ukrainian scientists
dc.subject.udc657.412.7(477.8) «18/19»
dc.subject.udc005.21
dc.titleTheoretical-conceptual background, methodical approaches and criteria for establishing business results in accounting and financial and economic thought of Galicia (second half of the XIX – first half of the XX century)
dc.typeArticle

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Economics, Entrepreneurship, Management. – 2019. – Vol. 6, No. 2