ukr | eng
ННСГБ НААН  

Electronic scientific professional edition
History of Science and Biographical Studies
2018 No. 1
Article No. 14
All numbers /  2018 No.1 /  Article No.14
 
14 L’viv scientist on accounting and his «essays of econometrics» (unexplored history pages) full article
https://doi.org/
Lemishovska O. 		Pages: 214-231
Summary

On the basis of historical and scientific analysis of archival materials, the scientific, teaching and practical activities of the Western Ukrainian scientist-accountant Pavlo Ciompa, who created his own accounting theory, the methodological principles of which was the combination of elements of accounting with elements of algebra and geometry, political economy and jurisprudence, was disclosed. Highly-qualified application of interdisciplinary tools allowed to formulate a new type of economy of an individual enterprise and, on this basis, to develop the basic principles of a new type of economic instrumental tool – econometrics.

The article establishes the wording of the basic basis of econometrics as a subsidiary in the development of accounting science. Using the general principles of objectivity and historicism and scientific and critical elaboration of various sources, an analysis of the content of the scientist's development was carried out. The methodological foundations of the research, based on the general scientific principles of historical knowledge and the critical understanding of the source base with the use of the comparative historical method, have allowed revealing the scientific value of the development. In the modern theory and practice of accounting and related fields, there is a problem of formalized representation and representation of the information and intellectual component of the capital of modern companies. Common principles for the reflection of such a type of economic resources in the accounts include their valuation at cost, that is, the capital invested in their formation. It is clear that the initial costs are insignificant, and the growth of their productive power and, accordingly, the cost occurs without additional investment of capital. Therefore, the model of the growth of capital in the form of econometric octagon is formulated in the «Essays of econometrics» and it is expedient to use it in the processes of adaptation of the accounting system and public financial reporting to the conditions of the real economy.

The econometric mathematical formula in the form of econometric equations and econometric quadrice, formulated in the «Essays of Econometrics», can give a new impetus to mathematical modeling in the modern accounting system in relation to future anticipations – processes of capital reserve of modern economic systems.
Keywords
scientist Pavlo Ciompa, accounting, theory, development of science, political economy, mathematical methods, econometrics, property, capital, econometrics, accommodation, transformation, quadriga, octagon, balance
References
  1. Semenyshyna, N. V. (2011). Bukhhalterskyi oblik i instytutsiina ekonomichna teoriia: do pytannia mizhdystsyplinarnykh zv’iazkiv. [Accounting and institutional economic theory: the issue of interdisciplinary relations]. Visnyk Lvivskoi komertsiinoi akademii, Seriia ekonomichna [Visnyk of the Lviv Commercial Academy. The series is economical.], 35. Lviv, 323–325. [in Ukrainian].
  2. Ciompa, P. (1910). Grundrisse einer oekonometrie und die auf der nationalökonomie aufgebaute natürliche theorie der buchhaltung ; Verlag des Handelsschulvereines in Lemberg [Outlines of an econometrics and the natural theory of accounting based on the national economy ; Publisher of the commercial school association in Lviv]. Lemberg, Druck von Artur Goldman in Lemberg, 202. [in German].
  3. Mnykh, Ie. V., Shvets, V. Ie. and Yaremko, I. I. (2001). Rozvytok obliku v Halychyni (istorychni ta metodolohichni aspekty) [Development of accounting in Galicia (historical and methodological aspects)]. Lviv, Kameniar, 208. [in Ukrainian].
  4. Ekonomicheskaya entsiklopediya (1980). [Economic Encyclopedia]. Moskov, 433. [in Russian].
  5. Entsyklopediia istorii Ukrainy [Encyclopedia of History of Ukraine]. URL : http.//history.org.ua/?termin=ist_ekonomichnoi_dumky v Ukr (date of treatment : 01.01.2018). [in Ukrainian].
  6. Mochernyi, S. V. (2000). Ekonomichna entsyklopediia u trokh tomakh [Economic Encyclopedia : Three volumes.]. 1. Kyiv : Vydavnychyi tsentr «Akademiia», 864. [in Ukrainian].
  7. Entsyklopediia suchasnoi Ukrainy [Encyclopedia of modern Ukraine] URL : esu.com.ua / Sarch-articles.php?id=18804 (date of treatment : 01.01.2018). [in Ukrainian].
  8. Yaremko, I. Y. (1997). Ekonometriia  [Еconometrics]. Svit bukhhalterskoho obliku. Teoretychnyi ta naukovo-praktychnyi zhurnal [World of accounting. Theoretical and practical journal]. 4, 73–75. [in Ukrainian].
  9. Yaremko, I. Y. (2010). 100-littia vytokiv ekonometrychnoi nauky [100 th anniversary of the origins of econometric science]. Visnyk Natsionalnoho universytetu «Lvivska politekhnika», Seriia «Menedzhment ta pidpryiemnytstvo v Ukraini: etapy stanovlennia i problemy rozvytku» [Bulletin of the Lviv Polytechnic National University. Series «Management and Entrepreneurship in Ukraine: Stages of Development and Development Issues»]. 691, 553–558. [in Ukrainian].
  10. Koriahin, M. V. (2012). Bukhhalterskyi oblik u systemi upravlinnia vartistiu pidpryiemstva: teoretyko-metodolohichni kontseptsii. [Accounting in the system of management of the value of the enterprise: theoretical and methodological concepts]. Lviv : LKA, 289. [in Ukrainian].
  11. Pylypenko, L. M. (2016). Rozvytok kontseptsii pobudovy systemy publichnoi zvitnosti korporatsii v umovakh postindustrialnoi ekonomiky [Development of the concept of building a system of public reporting of corporations in a post-industrial economy]. Lviv : vydavnytstvo Lvivskoi politekhniky, 336. [in Ukrainian].
  12. Shtabliuk, P. (2010). 100 richchia ekonometrii [100th Anniversary of Econometrics]. Nauka y ekonomika : naukovo-teoretychnyi zhurnal Khmelnytskoho ekonomichnoho universytetu [Science and Economics: Scientific and Theoretical Journal of Khmelnytskyi Economic University]. 2 (18), 263–264 [in Ukrainian].
  13. Zlupko, S. (2006). Ekonomichna nauka i naukoznavstvo sotsialno-ekonomichni ta ekonometrychni doslidzhennia Pavla Chompy [Economics and science of science : socio-economic and econometric studies by Pavel Chompа]. Lviv : Triada plius, 776. [in Ukrainian].
  14. Fedorovych, R. (2011). Istoriia stanovlennia i perspektyvy rozvytku ekonomichnoho analizu [History of formation and prospects of development of economic analysis]. Halytskyi ekonomichnyi visnyk [Galician Economic Bulletin]. 30, 152–159. [in Ukrainian].
  15. Sokolov, Ja. V. (1991). Ocherki po istorii buhgalterskogo ucheta [Essays on the History of Accounting]. Moscow : Finansy i statistika, 638. [in Russian].
  16. Dolia, V. T. (2010). Ekonometriia [Еconometrics]. Kharkiv : KhNAMH, 171. [in Ukrainian].
  17. Azarova, A. O., Sachaniuk-Kavetska, N. V., Roik O. M. and Mironova, Yu. V. (2014). Ekonometriia [Еconometrics]. Vinnytsia : VATU, 304. [in Ukrainian].
  18. Zlupko, S. M. (2005). Istoriia ekonomichnoi teorii [History of economic theory]. Kyiv : Znannia, 719. [in Ukrainian].
  19. Zlupko, S. (1993). Lvivianyn Pavlo Chompa – zasnovnyk ekonometrii [Lviv Mayor Pavlo Chompa is the founder of econometrics]. Za vilnu Ukrainu [For free Ukraine]. 23 kvitnia. [in Ukrainian].
  20. Lvivska komertsiina akademiia. Narys istorii (2008). [Lviv Commercial Academy. Essay story]. Lviv : vyd-vo Lvivskoi komertsiinoi akademii, 624. [in Ukrainian].
  21. Melamed, M. (1994). Pro intehratsiiu bukhhalterskoho obliku i systemy natsionalnykh rakhunkiv v Ukraini [On the integration of accounting and the system of national accounts in Ukraine]. Bukhhalterskyi oblik i audyt [Accounting and auditing]. 12, 11–15. [in Ukrainian].
  22. Shyhun, M. M. (2010). Rozvytok teorii ta metodolohii modeliuvannia systemy bukhhalterskoho obliku [Development of the theory and methodology of modeling of the accounting system]. Extended abstract of Doctor’s thesis. Kyiv : Derzhavna akademiia statystyky, obliku ta audytu, 37. [in Ukrainian].
  23. Lukianenko, I. H. (1998). Ekonometryka [Еconometrics]. Kyiv : Znannia, 494. [in Ukrainian].
  24. Lehenchuk, S. F. (2012). Bukhhalterske teoretychne znannia : vid teorii do metateorii [Accounting theoretical knowledge : from theory to meta theory]. Zhytomyr : ZhDTU, 336 [in Ukrainian].
  25. Mosskovskiy, A. (2008). Smysl diskussiy o sovremennykh izmeneniyakh v ekonomicheskoy nauke [The meaning of discussions about modern changes in economic science]. Voprosy ekonomiki [Questions of the economy]. 1, 131–140. [in Russian].
  26. Hrin, V. H. (2005). Ekonometrychnyi analiz [Econometric analysis]. Kyiv : vyd-vo Solomii Pavlychko Osnovy, 1197. [in Ukrainian].

Title page of Edition
© National Scientific Agricultural Library NAAS, 2018