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Бухгалтерский учет: проблемы и методы изучения и обучения

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dc.contributor.author Соколов, Ярослав Вячеславович
dc.contributor.author Каморджанова, Наталия Александровна
dc.contributor.author Лычагин, Михаил Васильевич
dc.contributor.author Другие соавторы, (см. аннотацию)
dc.date.accessioned 2015-05-16T15:33:50Z
dc.date.available 2015-05-16T15:33:50Z
dc.date.issued 2007
dc.identifier.citation Соколов Я. В. Бухгалтерский учет: проблемы и методы изучения и обучения/ Я.В. Соколов, Н.А. Каморджанова, М. В. Лычагин.  Новосибирск: ИЭОПП СО РАН, 2007. — 288 c. ru_RU
dc.identifier.isbn 978—5—89665—152—9
dc.identifier.uri https://lib.nsu.ru/xmlui/handle/nsu/9081
dc.description Sokolov, Jaroslav V., Kamordzhanova, Natalia A., Lychagin, Mikhail V. Ac-counting: Problems and Methods of Research, Teaching, and Learning. — Novosibirsk: Institute of Economics and Industrial Engineering of the Siberian Branch of the Russian Academy of Sciences, 2007. — 288 p. In Russian with English summary. The purpose of this book is to give a variant of generalization and or-dering of methods of study, teaching and learning by means of which it is possible to analyze in a new fashion problems of accounting and to make more active the processes of teaching and learning. The substance and the structure of the monograph can be well pre-sented with the model “the flower of a lotus”. The accounting as a field of economics will be “a core” of this “flower”. The circles of petals of the lo-tus flower can be compared with problems of accounting and methods of their solution. For instance, we can consider the problems of accounting and their study in different senses like the first circle of petals. There are many overlappings of subject “petals”: accounting theories and practical implementations, Russian regulations and requirements of International Accounting Standards, researches and university education, etc. The second circle of “petals” is connected with problems and methods of other areas of economics: finance, audit, mathematical methods, management, etc. The bibliometric analysis in section 1.2 will give quantitative estimations of a degree of overlapping the accounting and other subject fields. The third circle may represent the theories and methods of psychology and cognition. The first part of the book has a research orientation and is devoted to problems and some new methods of accounting research. This part consists of five interconnected sections. In section 1.1 problems of the theory and the practice of the Russian accounting are considered. The section covers paradoxes of modern ac-counts department, the crisis phenomena in accounting, and difficulties of transition on the International Accounting Standards. In section 1.2 we use the EconLit, which is the largest and most authoritative electronic bibliography of English-language publications, in order to show the dynamics and the structure of publications on accounting for the period 1992—2005. The new results are connected with the “maps of interrelations” of the micro field M41 “Accounting” with other fields of economic researches. In section 1.3 some new methods of revealing of perspective direc-tions of researches on accounting are described. The coordinates of possible new fields of accounting research are indicated. This section contains ex-amples of interesting publications. In section 1.4 the technique of content-analysis of texts on the accounting is presented. This technique is applied to the texts of main Russian accounting regulations. The results of this content-analysis are given for all united texts and the texts of each regulation. Section 1.5 contains an example of the analysis of the actual doctrine “true and fair view”. The second part of the book has a teaching and learning orientation in the field of accounting. Section 2.1 reflects the discussion about accounting education and a role of the basic psychological concepts (in particular, concepts of plurality of intelligence) in their solution. In section 2.2 the accent is made on pedagogical aspects of teaching and training of accounting disciplines. In section 2.3 techniques of construction and examples of didactic and entertaining games and other methods focused on strengthening of verbal intelligence are resulted. In section 2.4 forms of visual representation of knowledge on accounting with corresponding examples are analyzed. In section 2.5 the estimation of a role of approaches to modeling of accounting activity is given with the examples of application of different models in educational process. In section 2.6 the methodology of creation of accounting cases study is presented with a few cases from different areas of the accounting (leas-ing, credit, taxes, etc.). Section 2.7 contains materials, which can be useful in constructing and application of simulation accounting games. Three examples of such games are published with necessary pedagogical recommendations. The methodology and the materials brought in the book are based on works by Doctor of Economics, Professor Jaroslav Sokolov, Doctor of Economics, Professor Natalia Kamordzhanova, Doctor of Economics, Professor Mikhail Lychagin, and their teams. ru_RU
dc.description.abstract Первая часть монографии имеет научно-исследовательскую направленность и посвящена проблемам теории и практики бухгалтерского учета и некоторым новым методам изучения этих проблем (библиографический и библиометрический анализ, выявление перспективных направлений исследований, компьютерный контент-анализ текстов и др.). Вторая часть имеет учебно-методическую направленность. В этой части рассмотрены проблемы обучения бухгалтерскому учету с выделением психологических и педагогических аспектов преподавания и усвоения предмета, систематизированы и проиллюстрированы на примере учетных дисциплин перспективные методы активного обучения (вербализация, визуализация, моделирование, кейсы, деловые игры). Монография рассчитана на научных работников, занимающихся проблемами бухгалтерского учета, преподавателей, аспирантов и студентов экономических вузов. Авторский коллектив: Я.В. Соколов, д.э.н., проф., Н.А. Каморджанова, д.э.н., проф., М.В. Лычагин, д.э.н., проф., Е.В. Казанникова (разд. 1.5), А.П. Крюкова (пп. 2.2.1, 2.6.4, 2.7.5), А.М. Лычагин, к.э.н., доц. (разд. 1.2, 2.1, п. 1.4.4., прил. 1, 3, 4), Ж.Г. Мамаева, к.э.н., доц. (п. 2.7.6), Е.В. Павлова (п. 2.6.4), Г.В. Соболева, к.э.н., доц. (п. 2.6.5), А.С. Шевцов (разд. 1.2, п. 1.4.4, прил. 3). Автор художественного оформления - М.В. Лычагин. Монография аннотирована в EconLit AN: 1093612. ru_RU
dc.description.sponsorship Институт экономики и организации промышленного производства СО РАН ru_RU
dc.language.iso ru ru_RU
dc.publisher Новосибирск: ИЭОПП СО РАН ru_RU
dc.subject Бухгалтерсикий учет, изучение, обучение, новые методы ru_RU
dc.title Бухгалтерский учет: проблемы и методы изучения и обучения ru_RU


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