ACCOUNTING IN MODERN ECONOMICS: INFLUENCE OF NEOCLASSICAL TRADITION

摘要

Recently, the development trends of the world economy have a significant impact on the formats for reporting data and on the accounting procedure itself. Accounting, especially in developing economies, is faced with new challenges, to which it, in a certain sense, tries to adapt or transform them into an acceptable form. In this article the basic ideas related to rethinking the functional purpose, logic and principles of accounting are discussed in accordance with emerging trends that have developed in recent years both in advanced and developing economies. The central core of these arguments is the relation between accounting and neoclassical theory of finance at the present stage. Ideas explained in the paper are particularly useful for researchers trying to understand the complexities of transformation methodology and accounting practices in modern economic circumstances.