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The collective monograph presents historical, methodological and organisational aspects of the development of accounting as an important independent and dynamic science in the field of economics. The authors comprehensively consider both the conceptual foundations of the functioning of accounting science and some promising strategic directions of its development based on modern achievements of scientific and technological progress.

The publication is recommended for scientists, applicants for the second and third educational and scientific levels of Master's and Doctor of Philosophy, as well as practitioners who develop regulatory and methodological support for accounting and analytical work.