Development of accounting in the context of military operations: historical analysis

• Main Authors: S.F. Lehenchuk, D.O. Grytsyshen
• Format: Article
• Language: Ukrainian
• Published: Zhytomyr State Technological University 2019-06-01
• Series: Вісник Житомирського державного технологічного університету: Серія: економіка, управління та адміністрування
• Subjects: history of accounting; military actions; hybrid war
• Online Access: http://ven.ztu.edu.ua/article/view/175262/175690

The urgency of carrying out the scientific researches, connected with the influence of military actions on the accounting system is grounded. The basic directions of accounting development in the conditions of military operation conducting are singled out (accounting for the entities conducting military operations; accounting in the enterprises that perform the providing function in the course of military conflicts; accounting of the property of enterprises, which activities were directly influenced by military actions; accounting as a political tool for military conflicts). It is substantiated that the occurrence of military operations leads to the transformation of the accounting system in the direction of its simplification, both for the entities of their implementation, and in the enterprises that perform a providing function during military conflicts. It is revealed that the most important function of accounting during the war is a control function, the implementation of which allows to mobilize the resources needed to effectively counteract the aggressor country. It is established that in conditions of hybrid war domestic enterprises adjust the value of assets over which control has been lost. A perspective area of research is the consideration of accounting as a political tool in the conditions of military operation conducting.