Mykhailo Pushkar


Introduction. Almost 100 years ago, the science of economic accounting was called " bookkeeping" accounting, which was wrong till this time focusing on the process of entries in the books, instead of disclosing the nature and content of information resources for business. Science title does not correspond to the business realities and slows the informatization process requiring search not only of title, but alsothe account content change, as metrological economic science. Methods. The study is based on the science knowledge principles, historical implications of development economics and accounting, social changes in society, logical positivism and dialectic changes in time and space. Results. The educational analysis and scientific literature on accounting topics gives sufficient reason to believe that the theory and practice is observed distortions aside the traditional approach to obtaining information known since the Middle Ages. This approach limits the ability to receive account data for the purposes of operational and strategic levels of management accountants because the thinking inertia is guided by entries in the books of standard messages long past when economic life. Managers need relevant information not only about the past but also contemporary and future events, so called accounting science to associate with a service function in obtaining information for different management levels. Discussion. It is proposed to give our accounting science a name that reflects the nature of its depth - knowledge of facts gathering, processing and receiving information on this basis. For this purpose it may serve as the word "informology" - knowledge of information resources of the enterprise and their use in order to adapt to changes in the economic environment. 

Ключові слова

science; accounting; scientists; the old accounting content; accounting deficiencies; rename «bookkeeping» accounting; science informology; information management; accounting types

Повний текст:



Radchenko, I.O., & Orlova, O.M. (Eds.) (2010). Novyj tlumachnyj slovnyk suchasnoi' ukrai'ns'koi' movy [New Dictionary of Modern Ukrainian language]. Kiev : PP. Goljak V.M. [in Ukranian].

Kanke, V.A. (2009). Filosofija jekonomicheskoj nauki [Philosophy of economics]. Moskow : INFRA. [in Rus.].

Sokolov, Ja.V. (2014). Buhgalterskij uchet kak summa faktov hozjajstvennoj zhizni [Accounting as the sum of the facts of economic life]. Moskow : Magistr ; INFRA–M. [in Rus.].

Medvedev, M.Ju. (2012). Idei i prozrenija russkoj buhgalterii [Ideas and insights Russian accounting]. Moskow : DMK Press [in Rus.].

Palij, V.F. (2007). Teorija buhgalterskogo ucheta : sovremennye problemy [Accounting Theory: Contemporary Issues]. Moskow : Buhgalterskij uchet [Accounting] [in Rus.].

Pushkar, M.S. (1991). Buhgalterskij uchet v sisteme upravlenija [Accounting in the control system]. Moskow : Finansy i statistika [Finance and statistics] [in Rus.].

Zhuk, V.M. (2013). Osnovy institucional'noj teorii buhgalterskogo ucheta [Fundamentals of institutional accounting theory]. Kiev : Agrarnaja nauka [Agrarian Science]. [in Rus.].

Bashnjanyn, G.I. (2005). Metrologichni ekonomichni systemy: vstup u zagal'nu teoriju i metodologiju formuvannja ekonomichnyh parametriv [Metrological economic system: an introduction to the general theory and methodology of formation of economic parameters]. L'viv, Novyj svit [in Ukranian].

Pushkar, M.S., & Chumachenko, M.G. (2011). Ideal'na systema obliku: koncepcija, arhitektura, informacija [The ideal accounting system: concept, architecture, information]. Ternopil' : Kart–blansh [Carte Blanche]. [in Ukranian].

Pushkar, M.S. (2007). Metateorija obliku abo jakoju povynna staty teorija [Metatheory account or what should be the theory]. Ternopil' : Kart–blansh [Carte Blanche] [in Ukranian].

Pushkar, M.S. (2007). Stvorennja intelektual'noi' systemy obliku [Creating a smart metering system]. Ternopil' : Kart-blansh [Carte Blanche] [in Ukranian].


  • Поки немає зовнішніх посилань.

Ліцензія Creative Commons


ГО "Науковий клуб "СОФУС"
Західноукраїнський національний університет
Подільський державний університет