SOCIAL CONSIDERATIONS OF ACCOUNTING
DOI:
https://doi.org/10.55640/eijmrms-02-12-04Keywords:
Social responsibility, sociological direction of accounting, social conflict, social impactAbstract
The article examines the social contradictions of accounting based on foreign experience. The author's approach was formed as a result of studying the studies of economists on social accounting, and the views of representatives of the sociological direction of accounting were analyzed in detail. Also, based on the study of economic literature, scientifically based conclusions are presented that reveal the essence of the social nature of accounting.
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