Specificity of the Professional Deformation of the Accountant’s Personality

N. Mislavskaya

doi:doi:10.12737/article_58f0734b80caf0.94407204

UDC 65

Specificity of the Professional Deformation of the Accountant’s Personality

Published в Auditor · Volume 3, Issue 4, 2017 · Pages 40–46 · Rubrics: ACCOUNTING AND REPORTING

DOI 10.12737/article_58f0734b80caf0.94407204

Received: 14.04.2017 Accepted: 28.04.2017 Published: 28.04.2017 Language of publication: RUS

Authors

N. Mislavskaya ¹

1 Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)
Moskva, Moscow, Russian Federation

ABSTRACT

The article is devoted to such non-traditional and rather specific problems as the presence of professional deformations experienced by an individual who chose accounting as the main type of his activity in the society. The ongoing destruction of personality takes place against the background of acquiring the relevant knowledge, practical experience and stages in the formation of professional judgment. This article is devoted to the consideration of these questions.

KEYWORDS

positive professional deformation negative professional deformation personality accountant professional judgment.

Information Text References

Authors:

1. Financial University under the Government of the Russian Federation (Department of Audit and Corporate Reporting, Professor)

Moskva, Moscow, Russian Federation

Type:

Article

Pages:

from 40 to 46

Status:

Published

Subject area:

UDC 65

Language:

Russian, English

Keywords:

positive professional deformation, negative professional deformation, personality accountant, professional judgment.

Text

Кризисные явления в современном мире становятся для нас привычным, перманентным явлением. Однако, теоретическая модель, положенная в свое время в основу функционирования рыночной экономики, обещала миллионы новых высокотехнологичных рабочих мест, приток иностранного капитала, расцвет финансовых рынков и рост промышленного производства.

References

1. Grazhdanskiy kodeks Rossiyskoy Federacii: Chast' pervaya - chetvertaya: [Prinyat Gos. Dumoy 23 aprelya 1994 goda, s izmeneniyami i dopolneniyami po sostoyaniyu na 10 aprelya 2009 g.] // Sobranie zakonodatel'stva RF. - 1994. - № 22. St. 2457.

2. Federal'nyy zakon № 402-FZ ot 6 dekabrya 2011 g. «O buhgalterskom uchete» [Elektronnyy resurs] // SPS «Konsul'tant Plyus» URL: https://www.consultant.ru/online/

3. Kamordzhanova N.A. Buhgalterskiy uchet i psihologiya: monografiya / pod obsch. red. N.A. Kamordzhanovoy. - M.: Prospekt, 2015. - 195 s. EDN: https://elibrary.ru/YFNWTB

4. Kuter M.I. Teoriya buhgalterskogo ucheta: uchebnik. - 2-e izd., pererab. i dop. - M.: Finansy i statistika, 2003. - 640 s. EDN: https://elibrary.ru/QQDRST

5. Krys'ko V.G. Social'naya psihologiya: Kurs lekciy. - 3-e izd. - M.: Omega-L, 2006. - 352 s.

6. Mislavskaya N.A. Professional'noe suzhdenie: nauchnyy aspekt // Audit i finansovyy analiz. - 2016. - № 1. - S. 53-57. EDN: https://elibrary.ru/VLOFSZ

7. Polenova S.N. Ob usloviyah organizacii racional'noy buhgalterskoy sluzhby v sub'ektah ekonomiki // Buhgalterskiy uchet v byudzhetnyh i nekommercheskih organizaciyah. - 2017. - № 1 (409). - S. 2-9. EDN: https://elibrary.ru/XGWPKN

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