Open AccessFactors Influencing The Formation Of International Budget Accounting Systems
Author(s) -
I.N. Ismanov,
B Axmadaliev
Publication year - 2021
Publication title -
the american journal of management and economics innovations
Language(s) - English
Resource type - Journals
ISSN - 2693-0811
DOI - 10.37547/tajmei/volume03issue09-04
Subject(s) - accounting , national accounts , legislature , accounting information system , fund accounting , management accounting , social accounting , business , financial accounting , political science , law
This article discusses the budget system, the areas it covers, the national accounting systems of countries in international practice and their specific features. Also discussed are the Continental European model (development of the accounting system through legislative initiative), the British model (development of accounting through the initiative of consultant accountants) and the United States model (development of accounting through the influence of general accountants and engineers).