ACCOUNTING IN THE CONDITIONS OF FORMATION OF THE INTELLECTUAL­-HUMANISTIC VECTOR OF SOCIETY DEVELOPMENT

Author
, Vice President, Doctor of Economics, Professor, Honored Worker of Science and Technology of Ukraine, laureate of the State Prize in the field of science , Ukraine, Kyiv

In heading

 Scientific discussions and reviews;

Signed print

 18.02.2022

Issues number

 2022-№1 (48)

Page

 122-127

Type of articles

 Scientific article

Code UDK

 657.421.3:339.166.5

ISSN print

 2411-5584

Abstract

 The author has explored the relevance, theoretical substantiation and methodological significance of the monograph “Accounting for intellectual property”, prepared by the leading scientists of the Kyiv National University of Trade and Economics H. V. Umantsiv and I. K. Shushakova. The author has analyzed content, structure, and the logic of presenting the material of monograph. It is argued possibility of using the monograph in the educational process of higher education institutions.

Keywords

 intellectual and humanistic vector of development, models of innovation, intellectual property, commercialization of intellectual property, accounting, monograph

Reviewer

External reviewer

Article in PDF

 Economic Theory and Law, 2022-1-122-127

Bibliography

 1. Pyrozhkov, S., & Khamitov, N. (2020). Tsyvilizatsiina subiektnist Ukrainy: vid potentsii do novoho svitohliadu i buttia liudyny [Civilizational subjectivity of Ukraine: from potentials to a new worldview and human existence]. Kyiv: Naukova dumka [in Ukrainian].
2. Pyrozhkov, S. I., & Khamitov, N. V. (2016). Tsyvilizatsiinyi proekt Ukrainy: vid ambitsii do realnykh mozhlyvostei [Civilization project of Ukraine: from ambitions to real opportunities]. Visnyk NAN Ukrainy – Bulletin of the NAS of Ukraine, 6, 45–52 [in Ukrainian].
3. Umantsiv, H., & Martyniv (Shushakova), I. (2016). Komertsializatsiia obiektiv intelektualnoi vlasnosti v Ukraini [Commercialization of intellectual property in Ukraine]. Bankivska sprava – Banking, 2, 85–93 [in Ukrainian].
4. Umantsiv, H. V., & Martyniv (Shushakova), I. K. (2017). Oblik obiektiv prava intelektualnoi vlasnosti [Accounting for intellectual property rights]. Visnyk Kyivskoho natsionalnoho torhovelno-ekonomichnoho universytetu – Bulletin of the Kyiv National University of Trade and Economics, 4, 139–157 [in Ukrainian].
5. Umantsiv, H. V., & Martyniv (Shushakova), I. K. (2018). Instytutsiine rehuliuvannia komertsializatsii obiektiv intelektualnoi vlasnosti [Institutional regulation of commercialization of intellectual property]. Ekonomichna teoriia ta pravo – Economic Theory and Law, 4, 136–153 [in Ukrainian].
6. Umantsiv, H., & Martyniv (Shushakova), I. (2019). Hlobalnyi vymir rozvytku intelektualnoi vlasnosti [The global dimension of intellectual property development]. Zovnishnia torhivlia: ekonomika, finansy, parvo – Foreign trade: economics, finance, law, 2, 86–99 [in Ukrainian].
7. Umantsiv, H. V., & Martyniv (Shushakova), I. K. (2019). Oblikovo-analitychne zabezpechennia komertsializatsii obiektiv intelektualnoi vlasnosti [Accounting and analytical support for the commercialization of intellectual property]. Oblik i finansy – Accounting and finance, 3, 55–60 [in Ukrainian].
8. Umantsiv, H., & Shushakova, I. (2021). Kontrolovani operatsii z nematerialnymy aktyvamy u konteksti planu dii BEPS [Controlled transactions with intangible assets in the context of the BEPS Action Plan]. Visnyk Kyivskoho natsionalnoho torhovelno- ekonomichnoho universytetu – Bulletin of the Kyiv National University of Trade and Economics, 1, 101–118 [in Ukrainian].

Code DOI

 10.31359/2411-5584-2022-48-1-122

31.05.2022