THEORETICAL FOUNDATIONS OF FINANCIAL RESULTS ACCOUNTING

Authors

  • Tashkent State University of Economics

Abstract

The article is devoted to the study of the theoretical foundations of the accounting of financial results, the adaptation of today's relevant accounting to international standards, the study of the accounting of financial results was carried out. Also, within the framework of economic literature, problems related to the industry in our country and their elimination were analyzed, and conclusions were drawn at the end.

Keywords:

income net profit cost profitability financial result accounting

References

Combs, J., Crook, T. and Shook, C. (2005). The Dimensionality of Organizational Performance and its Implications for Strategic Management Research. Chapter in Research Methodology in Strategy and Management. Eds. 2. D.J. Ketchen and D.D. Bergh. pp. 259-286

Coetsee, D. (2010). The role of accounting theory in the development of accounting principles, Meditari Accountancy Research, 18(1) 1 - 16 http://dx.doi.org/10.1108/10222529201000001

Gentry, R.J. and Shen, W. (2010). The relationship between accounting and market measures of firm financial performance, Journal of managerial issues, 12 (4), 514-530

Hoskisson, R. et al. (1999). Theory and Research in Strategic Management: Swings of a Pendulum. Journal of Management, 25, 417-456.

My Accounting Course (2020). What is Conceptual Framework? Accounting Dictionary. Retrieved from: https://www.myaccountingcourse.com/accounting-dictionary/conceptualframework#:~:text=The%20accounting%20conceptual%20framework%20is,users%20of%20the%20financial%20statements

Osho, A. E. &Adebambo, A. (2018). The Relevance of Accounting Theory on Business Financial Performance in Nigeria. European Scientific Journal, 14(2), 37-54. Doi:10.19044/esj.2018.v14n25p37 Retrieved from http://dx.doi.org/10.19044/esj.2018.v14n25p37

Ra’ed Masa’deh at al. (2015). Accouting vs. Market-based measures of firm performance related to information technology investments, International Review of Sciences and Humanities, 9 (1), 129-145.

Stickney, C, Brown, P. and Wahlen, J. (2007). Financial Reporting, Financial Statement Analysis and Valuation: A Strategic Perspective (6th edition), Mason, Ohio: Thomson/South-Western Publishing.

Shohaimay, S. (2014). The Structure of Accounting Theory. Retrieved from: https://www.scribd.com/document/217411518/The-Structure-of-Accounting-Theory

Downloads

Published

How to Cite

THEORETICAL FOUNDATIONS OF FINANCIAL RESULTS ACCOUNTING. (2023). Economic Development and Analysis, 1(1), 233-238. https://sci-p.uz/index.php/eitt/article/view/33