{"title":"资产负债表与数学化问题","authors":"N. Mislavskaya","doi":"10.12737/1998-0701-2023-9-10-40-44","DOIUrl":null,"url":null,"abstract":"The article analyzes modern problems of economic science related to the predominant use of the hypothetico-de-ductive scientific method, both in the theory of economic disciplines and in the practical activities of accounting workers, auditors, and analysts of economic activities of organizations. Attention is focused on the mathematization of balance sheet indicators. It is proposed to clarify the definition of accounting (financial) statements in order to increase the useful-ness of information for making informed management and investment decisions.","PeriodicalId":477105,"journal":{"name":"Аудитор","volume":"34 3","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Balance Sheet and the Problem of Mathematization\",\"authors\":\"N. Mislavskaya\",\"doi\":\"10.12737/1998-0701-2023-9-10-40-44\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article analyzes modern problems of economic science related to the predominant use of the hypothetico-de-ductive scientific method, both in the theory of economic disciplines and in the practical activities of accounting workers, auditors, and analysts of economic activities of organizations. Attention is focused on the mathematization of balance sheet indicators. It is proposed to clarify the definition of accounting (financial) statements in order to increase the useful-ness of information for making informed management and investment decisions.\",\"PeriodicalId\":477105,\"journal\":{\"name\":\"Аудитор\",\"volume\":\"34 3\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Аудитор\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.12737/1998-0701-2023-9-10-40-44\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Аудитор","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.12737/1998-0701-2023-9-10-40-44","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The article analyzes modern problems of economic science related to the predominant use of the hypothetico-de-ductive scientific method, both in the theory of economic disciplines and in the practical activities of accounting workers, auditors, and analysts of economic activities of organizations. Attention is focused on the mathematization of balance sheet indicators. It is proposed to clarify the definition of accounting (financial) statements in order to increase the useful-ness of information for making informed management and investment decisions.
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