Goods and property as subject and object of accounting: economic, legal and philosophical aspects

Issue: № 1/2, 2020


The issue of the subject and objects of accounting are constantly in the center of attention of scientists and is being investigated in various aspects. At the same time the conducted researches are predominantly sustainable and don't exceed the traditional accounting concepts and ideas. It is the definition of the content of the object and the subject of accounting as a science that doesn't agree with the philosophical concept of the interaction of the subject with the object in cognitive activity process. Traditionally in accounting publications the idea of the subject is considered more meaningful than the idea of the object. At the same time the various economic resources, means, sources of their formation, etc. are included to the category of objects. Considering these comments, in the article with using the achievements of modern gnosiology, economic theory, scientific concepts of accounting an attempt is made to determine the content of its subject and objects. With this purpose the analysis of existing researches on the issues of accounting subject and objects in regard to their relationship with the categories of goods and property is done. According to the conceptual provisions of gnosiology, the phenomena and processes of economic activity in regard to accounting in the aspect of interaction of subject with the object are primary, and the acquired knowledge about them is secondary. Therefore it is logical to call the knowledge in regard to goods and property as the subject of accounting as a science. This doesn't contradict the fact that the individual phenomena and processes of economic activity in regard to their self-knowledge can be studied as an object, and the results of scientific research can be called subject when agreement with their inherent commercial properties and property relations, which in their totality form the subject of accounting as a science.

Keywords : accounting, subject and objects of accounting, goods, property, dual nature of the goods, double entry


1. Kirichok O.B. Philosophy: textbook. Poltava: RVV PDAA, 2010. 381 p. (in Ukrainian)
2. Philosophy of science: textbook / I.S. Dobronravova et al. Kyiv: VCS “Kyiv University”, 2018. 255 p. (in Ukrainian)
3. Lehenchuk S.F. Fundamentals of accounting science: a structural analysis. Problems of theory and methodology of accounting, control and analysis. Zhytomyr: ZhSTU, 2011. pp. 179-193 (in Ukrainian)
4. Shvets V.H. Accounting theory: textbook. Kyiv: Knowledge, 2006. 525 p. (in Ukrainian)
5. Lyshylenko O.V. Accounting: textbook. Kyiv: Publishing House of the Center for Educational Literature, 2009. 679 p. (in Ukrainian)
6. Brukhanskyi R.F. Accounting: textbook. Ternopil: TNEU, 2016. 480 p. (in Ukrainian)
7. Accounting: a textbook / N.S. Akimova Kharkiv: Fort Publishers, 2016. 447 p. (in Ukrainian)
8. Bilousko V.S., Belenkova M.I. Accounting Theory: tutorial / ed. V.S. Bilousko. Kyiv: Meta, 2002. 240 p. (in Ukrainian)
9. Accounting: teaching. manual / T.V. Davydiuk Kharkiv: Helvetyka, 2016. 392 p. (in Ukrainian)
10. Dankiv Y.Ya., Ostapiuk M.Ya. Accounting. Kyiv: Knowledge, 2007. 469 p. (in Ukrainian)
11. Accounting: textbook / L.M. Yancheva Kharkiv: KDUKT, 2015. 448 p. (in Ukrainian)
12. Babaev Yu.A., Komisarova I.P., Borodin V.A. Accounting: textbook / ed. prof. Yu.A. Babaeva, prof. I.P. Komisarova. Moscow: YUNITI-DANA, 2005. 527 p. (in Russian)
13. Sokolov Ya.V. Basics of accounting theory. Moscow: Finances and statistics, 2000. 496 p. (in Russian)
14. Sokolov Ya.V. Accounting as the sum of the facts of economic life. Moscow: Magistr INFRA-M, 2010. 224 p. (in Russian)
15. Bezverkhyi K. Order of Confirmation of Facts of Implementation of Business Transactions: accounting and legal aspect. Accounting and Auditing. 2016. № 4. pp. 39-44 (in Ukrainian)
16. Butynets T.A. Documentation of business transactions: theory, methodology, computerization. Scientific edition. Zhytomyr: ZITI, 1999. 412 p. (in Ukrainian)
17. Strazhev V.I. The object and subject of accounting are the main categories in its theoretical system. International collection of scientific works. 2010. Issue 2 (17). pp. 313-319 (in Russian)
18. Strazhev V.I. Cost is the object and object of accounting and analysis, purpose and purpose. Economic Growth of the Republic of Belarus, Globalization, Innovation, Sustainability: Proceedings of the IX International Scientific and Practical Conference (Minsk, May 19-20, 2016) Minsk: BSEU, 2016. Vol. 2. pp. 171-172 (in Russian)
19. Maksimova V.F. Accounting: textbook. Odessa: ONEU, 2012. 670 p. (in Ukrainian)
20. Paliy V.F. Accounting theory: current problems. Moscow: Accounting, 2007 (in Russian)
21. Lebedev K.N. Why K. Marx's capital cycle model has never become a theory of accounting. International accounting. 2015. № 1 (343). pp. 43-52 (in Russian)
22. Pyatov M.L. Problems of accounting of liabilities: dis ... doctor of economic sciences: 08.00.12. Saint Petersburg, 2003. 359 p. (in Russian)
23. Katkov Yu.N. Substantiation of the new accounting paradigm in modern economic realities. Herald of Bryansk state university. 2012. № 3. pp.30-33 (in Russian)
24. Zhuk V.M. Deepening the essence of the subject of accounting. Accounting and Finance of Agroindustrial complex. 2012. № 1. pp. 16-23 (in Ukrainian)
25. Ivashyna S.Yu., Ivashyna O.F. Institutional Economics: textbook. Dnipro: University of Customs and Finances, 2018. 132 p. (in Ukrainian)
26. Kontsurov O.O. Factors of formation of institutional model of accounting. Innovative Economy, 2014. № (54). pp. 289-295 (in Ukrainian)
27. Soskin O. Formation of institutional basis of economic model of Ukraine. Galician Economic Bulletin. 2010. №2 (27). pp. 53-60 (in Ukrainian)
28. Tkach A.A. Institutional Foundations of Market Infrastructure: Monograph / NAS of Ukraine, Joint Institute of Economics. Kyiv: 2005. 296 p. (in Ukrainian)
29. Maliuha N.V., Parkhomenko V.M. Accounting (general theory): lecture notes in diagrams and tables: tutorial. Kyiv: Consultant Publishing House LLC, 2017. 66 p. (in Ukrainian)
30. Sopko V.V. Accounting: tutorial. Kyiv: KNEU, 2000. 578 p. (in Ukrainian)
31. Bahrova I.V., Cherevko O.L. Value theory: a modern perspective. Innovative economy. 2013. № 5. pp. 177-180 (in Ukrainian)
32. Holovach V.V. The legal nature of accounting and its importance for its improvement. Accounting and Auditing. 2014. № 10. pp. 14-22 (in Ukrainian)
33. A.M. Galagan's Computational Theories in the comments of Professor Ya.V. Sokolov. Zhytomyr: ZhSTU, 2007. 84 p. (in Russian)
34. Gegel V. Philosophy of Law. Moscow: Thought, 1990. 524 p. (in Russian) 
35. Koriahin M.V., Kutsyk P.O. Conceptual development of accounting methodology: monograph. Lviv: LKA, 2015. 239 p. (in Ukrainian)


Download paper