International sceintific and expert conference 2

Июль 21, 2022

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International sceintific and expert conference 2

Содержание

2. Initial theses The financial statements as the result of accounting procedures are the main source of
3. Illustration of Initial theses
4. Research hypothesis: The appeal to historical heritage of scientists and integration of philosophical and economic views
5. Attempt of an argumentation Georg Simmel, 1858 — 1918 “Philosophy of money” 1900 Charles Sprague, 1842
6. Attempt of an argumentation Georg Simmel, 1858 — 1918 “Philosophy of money” 1900 Simmel’s treatise devoted
7. Attempt of an argumentation Georg Simmel, 1858 — 1918 “Philosophy of money” 1900 Proceeding from Simmel's
8. Attempt of an argumentation Charles Sprague, 1842 – 1912 “Philosophy of accounts” 1907 Philosophical Simmel’s platform
9. Attempt of an argumentation Charles Sprague, 1842 – 1912 “Philosophy of accounts” 1907 The problem of
10. Conclusions based on conducted research have a wide perspective against the background of digitalization of accounting
11. KEY RECOMMENDATIONS Creation and development of new accounting and financial reporting methods which is inevitable in
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Initial theses
The financial statements as the result of accounting procedures are

the main source of information for decision-making by subjects of market economy.
In the conditions of dynamic development of the economic relations and digitalization of market economy traditional accounting faces serious calls.

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Illustration of Initial theses

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Research hypothesis:
The appeal to historical heritage of scientists and integration of

philosophical and economic views are capable to lift the theory and practice of accounting to qualitatively new level.

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Attempt of an argumentation
Georg Simmel, 1858 — 1918
“Philosophy of money”
1900
Charles Sprague, 1842 – 1912
“Philosophy of

accounts”
1907

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Attempt of an argumentation
Georg Simmel, 1858 — 1918
“Philosophy of money”
1900
Simmel’s treatise devoted to the

nature of money significantly enriches and expands ideas of a possibility of application of diverse methods of evaluation of accounting objects and essence of category of liquidity in economic science.
Disclosure of variety of a phenomenon of money by Simmel, including its social content and moral value, allows to carry out revision of habitual ideas of limitation of tools of monetary assessment of assets and liabilities.

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Attempt of an argumentation
Georg Simmel, 1858 — 1918
“Philosophy of money”
1900
Proceeding from Simmel's judgments, the

accountant in the aspiration to present a reliable and conscientious view of a situation of the company shouldn't lean on once the chosen method of monetary assessment, and in each case is obliged to carry out search of such method most of which would correspond to inquiries of users of financial statements.
In this sense all evolution of balance theories, since static and finishing with actuarial balance, confirms justice of conclusions of Simmel.

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Attempt of an argumentation
Charles Sprague, 1842 – 1912
“Philosophy of accounts”
1907
Philosophical Simmel’s platform

for money role in economic relations is very close to the Charles Sprague’s ideas of account construction and form. Sprague’s point of view on the priority of law basis of economic transactions can’t be realized without application of money evaluation principle.
Sprague’s vision of the nature of accounts is examined through the prism of transformation of assets and loans as a unique process of circulation of the rights and obligations.

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Attempt of an argumentation
Charles Sprague, 1842 – 1912
“Philosophy of accounts”
1907
The problem of

money evaluation of mentioned rights and obligations concerning foregoing balance concepts (static, dynamic, organic, actuarial etc.) can’t be solved without deep understanding of the phenomenon of money as a universal measuring instrument.
Such an understanding is the core of Simmel’s «Philosophy of money».

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Conclusions based on conducted research have a wide perspective against the

background of digitalization of accounting and emergence of new accounting subjects such as digital assets, cryptocurrencies, blockchain transactions etc. Regeneration of economic relations is forming demand for new approach to economic modelling in terms of accounting system.
This demand is new in its nature and it can’t be satisfied without reconsideration of meaning of the money and widening mission of modern accounting.

IMPLICATIONS AND CONTRIBUTIONS

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KEY RECOMMENDATIONS
Creation and development of new accounting and financial reporting methods

which is inevitable in transforming economic conditions must be based on interdisciplinary platform reflecting specific features of accounting as socially constructed science and socially oriented activity. Moreover, this platform must involve current apperception of money in the vision of economic agents who generate the principles and mechanisms for evaluation of assets, loans and facts of enterprises life.

International sceintific and expert conference 2

Содержание

Initial thesesThe financial statements as the result of accounting procedures are

Illustration of Initial theses

Research hypothesis:The appeal to historical heritage of scientists and integration of

Attempt of an argumentationGeorg Simmel, 1858 — 1918“Philosophy of money”1900Charles Sprague, 1842 – 1912“Philosophy of

Attempt of an argumentationGeorg Simmel, 1858 — 1918“Philosophy of money”1900Simmel’s treatise devoted to the

Attempt of an argumentationGeorg Simmel, 1858 — 1918“Philosophy of money”1900Proceeding from Simmel's judgments, the

Attempt of an argumentationCharles Sprague, 1842 – 1912“Philosophy of accounts”1907Philosophical Simmel’s platform

Attempt of an argumentationCharles Sprague, 1842 – 1912“Philosophy of accounts”1907The problem of