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040			_cЦНТУ _aUA-KpCNTU
041			_aeng
100			_aSavchenko, V.
245			_aAccounting theories and their impact on the formation and development of social expenditure accounting _h[Text] _c / V. Savchenko, G. Gai, О. Yurchenko
260			_c2020.
300			_aС. 251-258.
500			_aThe article considers the essence of accounting theories, approaches to their separation, the relationship of accounting and economic theories, and the direction of development of accounting theories in accordance with the needs of economic and social development. The approaches to the classification of accounting theories are generalized, as well as the approaches to the interpretation of «accounting theory», the peculiarities of the interpretation of the subject of accounting from the point of view of different accounting theories are revealed and the objectivity of expansion of accounting objects is substantiated. In the context of the formation and development of accounting theories, the category of «social costs» is considered as an accounting object.
650			_aaccounting theory
650			_aclassification of accounting theories
650			_aaccounting paradigm
650			_asustainability
700			_aGai, G.
700			_aYurchenko, O.
773	0		_w7994 _x2663-1636 _tЦентральноукраїнський науковий вісник. Економічні науки. Вип. 4/37 _dКропивницький : ЦНТУ, 2020.
856			_uhttps://dspace.kntu.kr.ua/handle/123456789/10875 _yРепозитарій ЦНТУ
942			_2udc _n0 _cIR
999			_c8028 _d8028