Accounting practice and reporting in cooperatives of the Halychyna district in Lviv

Abstract

Introduction. The content and conceptual parameters of the accounting and reporting system, which was used to form information about the activities of the restored Western Ukrainian cooperation during the Second World War, are given. The organizational and methodical components of accounting practice and accounting reporting are disclosed through the imperative prescriptions of the occupation government to reflect the financial and economic status (balance sheet items) and economic activity (reporting indicators) of cooperatives in the General Governorate, with the highlighting of regulatory provisions within the scope of the “Galichyna” script.

Purpose. The purpose of the article is to conduct an accounting discourse regarding the conditions and nature of the reorientation of socially oriented corporate accounting previously formed on the basis of the German accounting school in the system of restored Ukrainian cooperation during the Second World War.

Methods. The research methodology is based on the application of the narrative principles of historical research and is based on the principle of reconstructivism using the interpretive approach and the abstract-logical method, which in short provided the basis of scientific knowledge about the nature (content aspects) of accounting as a function of managing the united Ukrainian cooperative in Galicia.

Results. The general result of the research is the establishment of facts that the construction of the accounting practice and the reporting system by the occupation authorities was carried out from the position of their use as tools for the exercise of official control over the activities of the Ukrainian cooperation. The article presents the general principles of accounting and reporting of the economic and economic activity of the subjects of Ukrainian cooperation, in particular, some provisions of taxation and formation of prices for accounting purposes. The content of the “minimum chart of accounts” was revealed, on the basis of which “simplified accounting” was organized for corporate entities during the implementation of the “unified chart of accounts” program as the basis for the functioning of the so-called “systematic accounting” structure. The research results presented in the article confirm that the Nazi authorities maximized the function of accounting control in this way.

Perspectives. A promising direction for further research into the practice of cooperative accounting during the Second World War should be considered the expediency of in-depth clarification of the consequences of the fundamental lack of connection between cost accounting and accounting evaluation based on the official price system with an emphasis on the tax function of this type of accounting and reporting system in the direction of fiscalism.