The educational discipline "Accounting: theories, concepts, perspectives" is a component of the cycle of special training of doctors of philosophy of the educational and scientific program "Accounting and taxation" specialty 071 "Accounting and taxation" branch of knowledge 07 "Management and administration". The discipline "Accounting: theories, concepts, perspectives" occupies one of the key places among the educational components of the ONP "Accounting and Taxation".
Accounting is the process of identifying, measuring, registering, accumulating, summarizing, storing and transmitting information about the company's activities to external and internal users for decision-making.
Interdisciplinary connections of the discipline "Accounting: theories, concepts, perspectives" - integrates a large number of basic concepts and techniques of general theoretical and special disciplines such as: "Finance", "Money and credit", "Statistics", "Accounting", "Enterprise reporting", "Accounting and financial reporting according to international standards", "Financial accounting I and II".
The purpose of studying the academic discipline is to study theoretical provisions and world experience that explain the justification of managers' decisions in the management process, as well as mastering technical skills and techniques related to the use of analytical and control procedures and calculations, as well as:
1) providing graduate students with theoretical knowledge and understanding of the main provisions of the course, as a basis for their acquisition of professional skills and abilities;
2) development of a set of practical tasks, the solution of which ensures that graduate students acquire a complete system of skills to perform typical tasks of the accountant's professional activity in the field of financial management of enterprises, institutions and organizations;
3) development of methodological recommendations and tasks for independent work on studying the course, which serves as a means of forming graduate students' abilities to conduct scientific and practical research and present their results.
The task (educational goals) of the discipline consists in forming a complete system of knowledge in postgraduate students regarding the methodology and organization of accounting and taxation. As a result of studying the discipline, graduate students must learn the elements of research activity, principles of organization, methods and technologies of accounting and taxation, learn to conduct author's research, in particular, in terms of gathering information, theoretical premises and working hypotheses, choosing the methodology and methods of keeping and organizing accounting, analysis, planning, forecasting for the purpose of making further decisions regarding the management of business entities.
The subject of the academic discipline is the general theory of accounting, concepts and prospects for its development.