Development of a Methodology of Assessment in Accounting: Institutional Approach

The article thoroughly studies development of a methodology of assessment in accounting. The goal of the article is to justify priority nature of institutional interest in economic essence of specific assessment and reducing dependence of development of methodology of assessment from institutional competition of economic agents and institutional groups of the socio-economic environment. It shows that modern perception of assessment in accounting is narrow and requires re-consideration due to a set of basic provisions of institutional theory. Institutional approach allows making a conclusion that the problem of development of methodology of cost assessment goes beyond the limits of accounting system and lies not only in selection of a method of its carrying out, but also in understanding of what stimulates this selection and what are its consequences. It proves that any assessment contains interest of a certain economic agent (institutional group), which is the institutional motivation of development of methodology of assessment.