Institutionalism in Accounting: a requirement of the times or a mechanism of social pressure?
Journal: Independent Journal of Management & Production
Year: 2020

The purpose of the study is to establish and identify the reasons for the formation of the institutional foundations of accounting, substantiate their advantages and disadvantages for Ukraine, as well as build an effective organizational and institutional architectonics of its development. The institutional influence on the accounting system in Ukraine and its reasons are established on the basis of an empirical generalization of the positions of various authors, as well as a critical analysis o