THE IMPACT OF THE INSTITUTIONAL ENVIRONMENT ON THE ORGANIZATION OF ACCOUNTING
The article examines the influence of legal, economic, political, social, foreign economic and environmental factors of the institutional environment on the organization of accounting. An institutional approach is presented, accumulating a large amount of information about the functioning of various institutions and the results of promising scientific developments in the field of accounting. It is proved that the institutional environment influences the organization of accounting through its regulatory, informational and controlling functions at each stage of the organization of the accounting process.