Contact Methuen theory and practice of accounting
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Keywords:
the deductive method, inductive method, pragmatic method, the ethical method, behavioral method, communication method.Abstract
The relevance of accounting issues to be addressed in any society. At this time, all States and continents came to the conclusion that it is necessary to compare and make related national accounting system, and to resume all his strength. Therefore, the article considers the relationship between theory and practice of accounting by studying the works of a number of domestic and authors on this issue, the author defends their viewpoint and justify their meaning and difference. The originality of this research lies in the scientific results, which justifies the link between ac-counting theory and practice, and specific suggestions and vision of the author.References
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№ 2732).
2 Ержанов М.С. Организация бухгалтерского учета и новая корреспонденция счетов: учебное пособие. – Алматы, 2005. – 340 с.
3 Дюсембаев К.Ш. Аудит и анализ в системе управления финансами. – Алматы, 2002. – 340 с.
4 Kerlinger F.N. Foundations of Behavioural Besearch. – New York: Holt, Rinehart and Winston, 1964. – 11 с. 5 Sterling R. On theory construction and verification. The accounting Review, July, – 1970. – С. 449–454.
6 Belkaui A.B. Accounting Theory (Third edition). – New York: HBJ, 1993. – 60 с.
7 Yu S.C. The Strukture of Accounting Theory. University of Florida. – 1976. – 20 с.
8 Schroeder R.G., MeCullers L.D., and Clark M. Accounting Theory. – New York: John Wiley, 1987. – С. 21–22.
9 Chambers R. Accounting, Evaluation and Economic Behavior. Englewood Cliffe, New Jersey: Prentice Hall, 1966. – 2 с.
10 Мэтьюс М.Р., Перера М.Х.Б. Теория бухгалтерского учета. – М.: ЮНИТИ, 1999. – 663 с.
11 Сейдахметова Ф.С. Современный бухгалтерский учет. – Алматы: ТОО «Издательство LEM», 2005. – 548 с.
12 О бухгалтерском учете» Указ Президента Республики Қазахстан, имеющий силу Закона, от 26 декабря 1995 г.
№ 2732).
How to Cite
Baimukhanova, S. B. (2016). Contact Methuen theory and practice of accounting. Journal of Economic Research &Amp; Business Administration, 111(5). Retrieved from https://be.kaznu.kz/index.php/math/article/view/1078
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