(NGO «European Scientific Platform» (Dresden, Germany), 2019) Канцедал, Юрій Андрійович; Шенгерій, Людмила Миколаївна
The purpose of the article is to study the concept of "accounting" as a category of philosophy and a defining basis for business, as well as the conditions for the use of the measure, law, morality and freedoms on the basis of scientific substantiation. This will facilitate the consolidation of accounting functions with other functions of management and public administration, aimed at ensuring and preserving Ukraine's national interests.