THE ACCOUNTING SPHERE IN THE ARCHITECTONICS OF THE FINANCIAL-BANKING ENVIRONMENT OF HALYCHYNA IN THE MIDDLE OF THE ХІХ TH - FIRST HALF OF THE ХХ CENTURY

Abstract

The results of the historical and epistemological analysis of changes in accounting practice and the for-mulation of the theoretical foundations of accounting in the region (“provincial accounting”) as a result of the inter-penetration of theoretical provisions and management needs of subjects of banking, savings and financial activity are presented. The relevance of the research is justified by the expediency of finding out the factors of the genetic-evolutionary interaction of these spheres for the assessment of the accounting sphere in the region. The purpose of the study is to reveal the significance of accounting information in the banking management and credit organizations, its socio-economic role and the influence of regional finance on the accounting expression of the main objects of manage-ment of institutions in this field of activity. The financial and banking environment of the region is presented and the provisions of certain financial developments, which found expression in the accounting field, are analyzed. The re-search is based on general scientific principles of worldview pluralism and dialectical understanding of the historical process. The research is based on an interdisciplinary approach using the so-called “narrow window method”, which made it possible to single out regional factors of influence on the accounting system, although with a significant level of intuition. The used historical-genetic and inductive methods provided an opportunity to assess the contribution of re-gional financial and economic institutions to the development of the accounting sphere of the region. The obtained re-sults include the systematization of the principles used in the past for entering into the accounting system of marginal financial developments in the field of capital and its reservation, determining income in the system of credit unions. Prospects for further research should be considered an in-depth analysis and evaluation of the approaches to the de-velopment of accounting practices developed during the research period in the credit cooperative system and small banking institutions, which can be used for a similar type of financial institutions, the appearance of which is expected with the post-war reconstruction of the national economy of Ukraine.