with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …

The Article covers the analysis of accounting development trends on the basis of Institutional Economic theory. Grounds … for the Accounting Institution have been established that would determine its further development vector. Priorities in … the Accounting Institution transformation management have been substantiated. It has been proved that the Accounting …

Recording past facts and events, accounting may be erroneously considered useless for Supply chain management. Since we … are aware of the complexity of the subject, we tried to bring SCM in the area of accounting and of the relationships that … usefulness of accounting and its products in insuring the performance of Supply chain management. Our study reveals the support …

The Article addresses the history of the development of accounting as a social and economic institute and definition of … periodization of its development. It is noted that the formation of institutional models of accounting took place from informal … accounting based on formation of the institute. In particular, isolated are: 1) pre-institutional period during which there is no …