Historical aspects of development of accounting in credit unions in the second half of the nineteenth century and at the beginning of the twentieth century
The expedition of studying the peculiarities of the development of credit unions in the historical retrospective has been grounded. The history of the emergency and expansion of credit unions in different countries of the world has been considered. The dependence of the development of credit coopera...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2019-03-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
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| Online Access: | http://pbo.ztu.edu.ua/article/view/167022/166475 |
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| author | S.F. Legenchyk O.A. Lagovska |
| author_facet | S.F. Legenchyk O.A. Lagovska |
| author_sort | S.F. Legenchyk |
| collection | DOAJ |
| description | The expedition of studying the peculiarities of the development of credit unions in the historical retrospective has been grounded. The history of the emergency and expansion of credit unions in different countries of the world has been considered. The dependence of the development of credit cooperatives on the territorial affiliation of Russian lands with the Austria-Hungary and Russian Empire in the second half of the nineteenth and early twentieth centuries has been analyzed. The features of construction of the accounting system of Ukrainian credit unions on the territory of the Austro-Hungarian Empire have been disclosed. The influence of the development of professional organizations and normal regulation on the construction of the accounting system of credit unions on the territory of the Russian Empire has been considered. Approaches to building an accounting system of credit unions in English-speaking countries have been excluded. The relationship between accounting information and the functioning of the corporate governance system of credit unions has been identified. The necessity of paying due attention to solving the problem of minimizing the opportunistic behavior of credit union management on the basis of improving their accounting system has been grounded. |
| format | Article |
| id | doaj-art-bff554227e7645229fe1491372c2a85b |
| institution | OA Journals |
| issn | 1994-1749 1994-1749 |
| language | English |
| publishDate | 2019-03-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj-art-bff554227e7645229fe1491372c2a85b2025-08-20T02:13:48ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17491994-17492019-03-01142354110.26642/pbo-2019-1(42)-35-41Historical aspects of development of accounting in credit unions in the second half of the nineteenth century and at the beginning of the twentieth centuryS.F. LegenchykO.A. LagovskaThe expedition of studying the peculiarities of the development of credit unions in the historical retrospective has been grounded. The history of the emergency and expansion of credit unions in different countries of the world has been considered. The dependence of the development of credit cooperatives on the territorial affiliation of Russian lands with the Austria-Hungary and Russian Empire in the second half of the nineteenth and early twentieth centuries has been analyzed. The features of construction of the accounting system of Ukrainian credit unions on the territory of the Austro-Hungarian Empire have been disclosed. The influence of the development of professional organizations and normal regulation on the construction of the accounting system of credit unions on the territory of the Russian Empire has been considered. Approaches to building an accounting system of credit unions in English-speaking countries have been excluded. The relationship between accounting information and the functioning of the corporate governance system of credit unions has been identified. The necessity of paying due attention to solving the problem of minimizing the opportunistic behavior of credit union management on the basis of improving their accounting system has been grounded.http://pbo.ztu.edu.ua/article/view/167022/166475credit unionslending institutioncredit societieshistory of accounting |
| spellingShingle | S.F. Legenchyk O.A. Lagovska Historical aspects of development of accounting in credit unions in the second half of the nineteenth century and at the beginning of the twentieth century Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу credit unions lending institution credit societies history of accounting |
| title | Historical aspects of development of accounting in credit unions in the second half of the nineteenth century and at the beginning of the twentieth century |
| title_full | Historical aspects of development of accounting in credit unions in the second half of the nineteenth century and at the beginning of the twentieth century |
| title_fullStr | Historical aspects of development of accounting in credit unions in the second half of the nineteenth century and at the beginning of the twentieth century |
| title_full_unstemmed | Historical aspects of development of accounting in credit unions in the second half of the nineteenth century and at the beginning of the twentieth century |
| title_short | Historical aspects of development of accounting in credit unions in the second half of the nineteenth century and at the beginning of the twentieth century |
| title_sort | historical aspects of development of accounting in credit unions in the second half of the nineteenth century and at the beginning of the twentieth century |
| topic | credit unions lending institution credit societies history of accounting |
| url | http://pbo.ztu.edu.ua/article/view/167022/166475 |
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