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Pankova S.V., Tuyakova Z.S. DEVELOPMENT OF THE ESTIMATION THEORY OF PERSONALITY AND INSTITUTIONAL SCHOOLS OF THE BUSINESS ACCOUNTING IN USA AND ENGLANDThe article is devoted to one of the major questions of the theory of business accounting - to a cost estimation of objects of accounting supervision. Authors prove tendencies in change of modern concepts of estimation depending on market conditions on the basis of generalization of conceptual approaches to estimation in frameworks of personality and institutional theories which have received distribution in the account of USA and England in the beginning of the last century.
About this article
Authors: Pankova S.V., Tuyakova Z.S.
Year: 2006
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Editor-in-chief |
Sergey Aleksandrovich
MIROSHNIKOV |
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