• O.R. Saienko
  • V.V. Somchenko
  • A.O. Melnyk
Keywords: accounting, double entry, balance, scientific accounting theory, accounting system, subject and accounting methods


The article deals with the historical and economic preconditions for the origin and development of accounting as science, as well as the evolution of its concepts. The essence of accounting and its features as a sphere of activity and the field of human knowledge is highlighted. The positions of scientists on the possibilities of applying new technologies in the accounting system are generalized. The general trends are formed and the main stages of the development and evolution of the accounting science are presented. A retrospective analysis of methodological approaches to accounting regulation is carried out and their defining features are presented. The traditionally used approaches to the formation of accounting methods based on various signs are analyzed and generalized. The formation of certain accounting methods in the context of historical periodization of accounting systems and within each period, the subject and method of accounting is distinguished. The interconnections between the economic conditions and meaningful filling of the main theoretical concepts of accounting science are analyzed. The need for the use of historical experience in forming accounting as science to improve its modern theory and practice as a constantly developing system is determined. Historical experience determines the development of accounting methodology, necessitates the establishment of clear directions for predicting the further development of accounting science, the development of conceptual foundations of systems of modern accounting, reforming the domestic accounting system and its harmonization with advanced world accounting science and practice. The search for innovative directions of harmonization and standardization of accounting and ensuring the effectiveness of implementing measures for organization and accounting of accounting at Ukrainian enterprises is substantiated.


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How to Cite
Saienko, O., Somchenko, V., & Melnyk, A. (2021). HISTORICAL ASPECTS OF THE FORMATION AND DEVELOPMENT OF ACCOUNTING. Financial Strategies of Innovative Economic Development , (2 (50), 52-55. https://doi.org/10.26661/2414-0287-2021-2-50-09
National economy’s market mechanisms of accounting, analysis and audit