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 …

The objective of this paper is to provide a synopsis of Islamic accounting characteristics as well as to identify some … of the determinants which led to its specificity. It explores several aspects related to the Islamic accounting … and implementation of the accounting standards in the Islamic Word. Based on Hofstede approach, the elements of this …

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 …