Yukhymenko-Nazaruk I. Development of the theory and methodology of accounting in the context of neo-institutional theory

The thesis is devoted to revealing the regularities as well as to the formation of scientifically substantiated suggestions concerning the development of the theory and methodology of accounting on the basis of neo-institutional theory. The reasons which determine priority application of the provisions of institutionalism in accounting have been analyzed as well as classification of directions of accounting institutional research in Ukraine has been carried out which promotes the development of institutional accounting theory. Possible variants of transformation of the Institute of Accounting in relation to its institutional environment have been highlighted. It is suggested to use the understanding of accounting as a megainstitute, which is a system of phenomena and relations between subsystems (Institute of Accounting, Accounting Science as an institute, Accounting Discipline as an institute, Institute of Accounting Practice, Institute of Accounting regulation), on the basis of substantiation of their institutional characteristics, which in general, complete logical unity, correlate with each other in a hierarchy as well as in a level of subordination, which, in turn, contributes to the development of the system of accounting scientific knowledge. The accounting institutional concept in the broad sense has been developed, which is based on the general institutional accounting paradigm, which includes elements of the institutional and non-institutional accounting theory, that, in turn, allows to expand the orientation of modern accounting institutional research. The necessity of accounting theory development in the context of contracting theory as progressive direction of neo-institutional theory has been grounded, in particular, on the basis of the contracting theory, agency theory as well as positive accounting theory. Problematic aspects of the formation and implementation of the accounting policy of the enterprise have been highlighted as well as the ways for their solution based on the use of neo-institutional theory tools have been formulated. Possible types of institutional interaction of ordinary and networked enterprises have been identified and grounded. Based on the provisions of the neo-institutional theory, the necessity of highlighting specific assets as a separate category in the general structure of the assets of the enterprise has been grounded in order to provide separate information about them for the interested users