Compliance of the Accounting System with the Natural Classification Requirements
https://doi.org/10.26794/2408-9303-2020-7-3-47-55
Abstract
The role of classification in science and other spheres can hardly be underestimated. Accounting is no exception. The requirements to “natural classification” were formulated in the late twentieth century and can be used for further development and improvement of accounting. The article is devoted to the analysis of the accounting system for compliance with the requirements of natural classification. Accounting information is generated on the basis of classification, with accounts themselves used as classification criteria. The existing system of accounting was analyzed for compliance with the major twelve natural classification requirements to find out that the system is totally incompliant with five of these requirements and five more are met only partially. In order to analyze the accounting system for compliance with the remaining two requirements it is necessary to start with decomposition of accounts into separate classification groups. The methods of scientific classification, formal logic, comparison, analysis and synthesis are used in this work. The results of the study can be used to improve the organization and planning of scientific research in the field of accounting. The research is of practical significance as it provides the recommendations on changing the composition and special features of accounts to meet the requirements of natural classification which in turn will reveal the very essence of the subject area in multidimensional and logical way.
About the Author
A. E. Kovalev
Novosibirsk State University of Economics and Management
Russian Federation
Aleksei E. Kovalev — Cand. Sci. (Econ.), Associate Professor, Department of Information and Analytical Support and Accounting
Russian Federation
Aleksei E. Kovalev — Cand. Sci. (Econ.), Associate Professor, Department of Information and Analytical Support and Accounting
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Review
For citations:
Kovalev A.E. Compliance of the Accounting System with the Natural Classification Requirements. Accounting. Analysis. Auditing. 2020;7(3):47-55. (In Russ.) https://doi.org/10.26794/2408-9303-2020-7-3-47-55
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