№ 9/2020

Fìnansi Ukr. 2020 (9): 110–126https://doi.org/10.33763/finukr2020.09.110

SCIENTIFIC DISCUSSIONS

KHOMYN Petro ¹

¹Ternopil Ivan Puluj National Technical University
OrcID ID : https://orcid.org/0000-0003-3964-6557

Functional transformations and conceptual-terminological problems of accounting policy

It is noted that at present, instead of deepening scientific research in terms of turning accounting offices into accounting and analytical centers and training students in accordance with modern requirements for the formation of analytical information for managers, the key problem of the theory and practice of accounting has become the erroneous focus of attention of domestic authors on foreign language terms. and “justifying” the need to replace its dubious value name with ephemeral ones. Using the methods of historical analysis, structural and logical understanding of scientific literature and accounting practice for almost a century, it is argued that the withdrawal of the analytical function from the competence of accountants was especially painful during the period of privatization of public property. It is recommended, first of all, to discard the urge to borrow from untested innovations, in which accounting is only backgrounds. It is pointed out that one should not succumb to the illusion that every master must become a scientist, as it seems from the interpretation of this Latin name. Therefore, thorough training of accountants-analysts (according to the well-known metaphor – Nostradamus accounting process) should be carried out under the clear guidance of J. Rossi: “Science is practiced at university departments, art – in accounting”. Therefore, first of all, we must reject the urge to borrow from untested innovations, in which accounting is only a background, and remove from the curricula of such professionals copied ephemerals such as “integrated” reporting, or so-called. isolated “management” etc. accounting. where they look drawn to the ears. The same applies to the competition, who will come up with a more absurd name for the position of accountant instead of the current one, as well as the titles of minister – “servant”, or marshal – “groom”. Because its translation from German into Ukrainian is still more resonant than the association, which will inevitably arise when an accountant would try to be called an information technology manager – most likely it will be reduced to an abbreviated “informant”, i.e. translated from Latin “agent”, or any worse synonyms of Ukrainian origin.

Keywords:analytical function, accounting, compilations, inadequate terminology, registry

JEL: M41, M48

KHOMYN P. . Functional transformations and conceptual-terminological problems of accounting policy / P. . KHOMYN // Фінанси України. - 2020. - № 9. - C. 110-126.

Article original in Ukrainian (pp. 110 - 126)

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