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?????? ??????, ??????? ??????? ???????? ?????????????? ?????????????? ?????, ???????? ? ????, ??? ???????????? ??? ???????? ??????? ??????????? ????????? ??????????. ???????? ???????? ????? ??????????? ? ????????? ????????????????? ??????? ???????, ???????????? ?????????? ???????? ?????????????.

????????, ?????????? ?? ?????????? ????????? ??????, ???????????? ?? ??????????, ? ??????? ???????? ????????? ?????????? ???????? ??????? ?????? ?????, ??? ??? ???? ?? ???????? ????? ????? ?????, ????? ?????????? ????? ???????? ????????? ??? ?????????????, ??? ????? ?? ???????????? ???? ?????????? ?????????? ? ???????????? ? ?????????? ??????????. ? ?????????, ?????????? ???????????? ? ???? ??????? ??? ??? ?? ???? ??????? ? ?????? ?????? ?? ??? ???????.

???? ?? ???????, ? ???????? ?????? ?????????????, ??????? ? ???, ??? ??????? ????? ???????????? ??????????? ???????????? ?????????? ? ?????????????? ????? ??????????.

???????????? ????????, ??? ??????????? ?????? ?????????? ????????? ???????? ???????? ???????? ??????? ?? ??? ???, ???? ???? ????? ?? ?????????? ??????? ??????? ??? ??????? ????? ?????????.

??????, ????? ??????? ???????? ?????????? ????????? ??? ????????? ??????????, ?????????? ???????? ?????????????? ??????????, ??? ?????????? ??????? ??????? ??????? ???????? ?????????? [19]. ?????????? ????? ???? ???????????? ????? ???? ? ???????????? ??????????? ??????, ?? ????????? ??????? ??????????? ???????.

??? ??????????? ???, ??? ??????????? ????? ?????? ???????????? ????? ??????????? ??????? (?.?. ????? ?????????? ? ?????? ? ????????????? ???????????? ???? ????????? ???????) [20]. ???, ???? ??????? ???????? ?? ???? ??????????, ???????? ?? ??? ???? ?????????? ? ?? ??????????? ? ????. ??? ????? ????????? ???????????? ?????????????? ?????? ? ??????, ? ?????????, ???????????? ????????????? ???????????, ???????? ???????? ??? ?? ?????, ??????? ?? ?????.

????????, ??? ??????? ?????????????? ?????????? ???????????.

??? ???????????? ??? ????????????? ??????????? ???????, ???????? ??????????. ????? ????, ??????? ????? ????? ????????? ??????? ????????????. ? ???????? ???? ???????? ?????? ???????????, ??? ???? ??????? ???????? ???????? ? ???????????? ?????? ? ????? ?????????? ???????. ?????????? ?? ???????? ??????????? ??????????? ???????????? ????, ??? ??????????? ??????? ????-?????????? ?????????? ? ??????????? ?? ??????????, ?????????? ?? ???????????, ????????? ????? ???????????, ???????? ??????? ?????? ? ?????????? [21]. ?? ???????? ?????????????? ?????????? ?? ????????, ? ???? ????????? ?? ??????? ???????????.

???????????? ????? ????????, ??? ?? ?????, ??????????? ???????, ????????? ??????? ????????? ???????????? ?????????????? ????????? [22]. ????????, ??? ???????????? ?????????? ???????, ?????, ??? ??????? ?????????, ???????? ?????????? ?????? ?????? ? ?.?. ??? ??????? ??????? ??????? ???????? ??????????, ??????? ?? ??????????? ???????, ?????? ??????????? ??????, ????? ????????? ?? ????? ???????, ????????? ?? ??????????? ?????????? [23]. ??????? ??????? ?????? ?????? ? ?????? ???????? ?? ?????? ????????? ??? ????????? ????????? ???????, ???? ???? ??? ?? ????????????? ??????????, ?? ???????? ????????????. ??????????? ?????, ???????? ???????, ????????? ? ???????????? ? ??????? ?????? ????????????????? ????????????. ??????? ???????, ??????? ????????? ???????, ?? ??????????? ? ??????????? ??????????? ??????, ? ??????? ?? ???????? ? ?????? ????? ?????? ????? [24].

???????????, ??? ??????????? ? ???????? ???????, ????????????? ?????????? ??????? ????? ? ????????????????? ??????? ???????, ???????? ?????????? ???????? ????????? ???????????? ???????? ? ????????? ?? ???????????????? ?????????? ??? ??????????. ??? ??????????? ?????? ??? ????????????? ??????? ??????????? (thumb-rule), ???, ??? ?? ??? ????????, ????????????? (heuristics), ? ????? ??????? ????????? ????? ???????? (anchoring).

????? ????????. ??????? ????????? ???? ????????????? ?? ?????? ?????????, ???????, ? ???? ???????, ???????, ????????? ? ???????? ????????? ????? ????????? ?????? ???????????? ? ????????? ??? ???? ?????? [25].

????????, ???????? ????? ???????????? ?????????? ? ??????? ? ?????????? ?? ???? ????? ?? ????????? ??????? ? ???????? ?????????? ??????? (??????????), ? ??????? ???????? ? ??????? ?????????? ????????? ??????????? ?????????????? ?????????? ? ???????? ??????? ? ???????? ?????????? ? ??????? ???????. ??? ??????????? ????, ???????? ???????????? ???? ? ???????? ??????????? ???????, ????? ???????????? ? ???????? ?????????? ??????? ????????? ????, ? ????? ???????????????? ??, ????????? ? ?????????, ??????? ??????? ?? ??????, ? ???????? ???????? ??? ?? ????.

???????? ????????, ????????? ? ???????????, ??????? ? ???, ??? ??????????? ????? ????????? ?????? ??? ?????????? ????????????? ?????? ??????? ???????? ?? ?????? ???????? ???????, ????????? ??? ?? ????????? ??????? ?????? (follow Bayes) ??? ?????? ????????? ????????????. ???? ????? ?????? ???????? ??????? ??????? ????????????? ?????? ??? ???????? ? ??????? ??????????, ?? ??????? ?? ?????? ?????? ??????? ???????? ????????-?????? ?????????? ?? ????????? ? ???????? ?????????? ?????. ? ?????? ???????, ???? ????? ?????? ??????? ????????????? ? ??????? ??????????, ?? ??????? ???????? ???????? ?????????????. ??? ????? ????? ????????? ?? ???????? ??? ???????????? ????????????? ??????????, ?????????, ??? ???????, ????? ?????????? ?????? ?????? ?????????????? ???????????.

????? ???? ????? ?????? ?????????? ?????????? ? ??????? ???? ????????? ??-??????, ?????, ????? ??????? ?????? ?????????????? ? ?????, ??????????? ????????????? ?? ?????? ???????????. ???? ????????????? ???????, ?????????????? ??????? ?????????????? ?????, ????????? ?????????????? ???????????, ?? ??????????? ??????? ??????? ?????????? ?????????. ??-??????, ??????? ????????? ? ????????????? ??????? ???????? ??? ?????? ?????? ?? ?????????????? ?????????, ????????? ??? ????????. ??? ?????? ?????? ?? ??????? ??????, ??????? ????? ???? ???????????? ? ???????? ??????????, ??? ?????? ??????? ?????????????, ??? ????????????? ??????????? ??????????. ?????? ??? ?????????????, ??????? ????? ?????????, ???? ???????????? ? ??????? ?????????????, ????????? ?? ??? ??? ??? ?? ???? ????????? ???????-?????? ???????????? ???????????? ??????? ?????????? ? ????? ?????????????? ?????, ????? ?????? ???????????? ?????? ? ???, ??? ?? ?????????????.

?? ???? ???????????, ??????? ??????? ?????????? ????????????? ???????, ??????? ???????? ??? ?????????????? ???????? (functional fixation) [26].

??? ???? ???????? ? ????, ??? ??????? (?????????? ??????????), ?? ????????? ??????? ???????? ????????, ????????? ???? ????????? ?????????? ??? ????????? ?????????? ?? ????, ??? ?????????? ?????? ?????????????? ?????. ????????, ???? ????? ????????? ?? ?????? ??????? ????? ?????? ? ???????, ??? ?????????? ?? ?????????? ??????? ?? ?????, ?? ????? ?????????????? ?????????? ??? ????????? ???????????? ?????, ??????????? ? ?????????? ??????????? ????????? ???????????, ? ????????? ? ????????? ???????. ????????? ? ????? ?????? ????????? ? ?????????? ??????? ?????????????? ?????, ?? ??? ?? ??? ????? ????????? ? ?????? ????????????? ?????????? ??????? ?? ?????, ?? ?????? ???????? ?????? ???? ?????? ???????????.

??? ?????? ?????? ???????????, ????????? ???????????? ???????? ???????? ?????????????????? ??? ?????????? ??????????. ????? ???????? ???????????? ????????? ? ?????? ?????????????? ?????, ?? ? ??????? ????????????? ??????? ????????? ????????????? ??????? ? ?????????? ???????? ?????????? ??????????, ???????????? ? ???? ?????????, ? ?????? ? ???? ????????? ?????????, ????????? ??? ????????, ?????????. ?????????????, ????????????? ? ???????????? ??????? ?????? ?????????? ????????? ? ???????? ????????????? ????????????????, ??? ??? ????????. ??? ??? ???????? ???????? ??????????????? ?????????, ??????? ?????? ????????? ???????????? ?????? ????????????? ??????????.

??????. ???????? ?????? ??????????? ????????? ???????? ? ?????? ?????? ???????. ??, ???????? ?? ????????? ???????????? ????????? ??????????????? ???????? ???????, ?????????? ?????????? ????????? ????????? ??? ?? ?????????? ? ????????? ?????????????? ?????. ??-??????, ??? ???????? ???????? ???????? ?????????????? ??????? ? ????????? ????????? ???????? ????????? ?????????? ??? ???????????, ??? ? ??????????. ??-??????, ???????? ???????????????? ??????????, ??????????????? ??? ??? ??????? ??????????, ??? ? ??? ????? ? ?????, ???? ???? ? ??? ????? ?? ???? ???????? ???????? ???????????????. ? ???, ? ???? ???????, ?????? ?????????? ?? ?????? ????????????? ?????????? ????????, ?? ????????? ?????????????? ????????? ???.

??? ???? ?????????? ????????? ?? ???????? ??????????????? ????????? ???- ??????????? ????? ??? ?? ???? ?????? (??????? ????????????? ??????). ??? ?????? ?????????? ???? ????? ??????????? ? ????????? ??????????.

???????????? ????????? ??????????????? ???????? ??????? ????? ???? ??? ???? ? ?????????? ???????, ????? ?????????? ?????? ?????????? ? ?????????? ??????. ??? ?????? ??????????, ??????? ????? ???????????? ??-??? ? ?????, ??????????? ???, ?? ????????? ???? ????? ????? ??????, ?????????????, ???? ?? ????????????? ??????????? ????????? ?????? ??? ????????? ????? ??????????. ???????????? ??????? ???????? ?????? ?? ???? ?????? ????? ????? ???????????, ????????, ? ??????? ?????? ??????????????? ??????????? ??????? (????). ?????? ??????????? ???????????? ????????? ???????? ?????????? ??????? ? ???, ?????? ???? ?????????? ?????????? ???????????, ?????? ??? ????? ?? ????????????. ????????? ????? ??????????? ?????????? ????? ????????? ??????? ??????? ???????????? ?????? ????????. ??????? ?????? ? ????????? ??????????????? ???????? ??????? ?????? ???????????? ???? ? ????????????????? ?????????????? ???? ??? ??????????. ???? ????? ????? ???? ??????????? ? ?? ???????????? ?????????????? ????, ?????????????? ???? ?????? ???????? ?????????? ????????? ????????????? ?????????? ???????? ? ????????? ? ?????????????? ??????????? ????????????? ? ??????? ????????????? ???????????????? ??????????.

?????? ??????????????? ???????????? ??????? ???????????? ??????-?????? ??????? ?????????? ????????? ??????????, ?.?. ??????????? ??????????? ??????? ???????????? ??????????. ???????????? ????????? ???????? ??????? ????? ????????? ?? ????????? ???? ???????????. ????? ??? ?????????????? ??????? ?????? ?? ?????? ?? ?????????? ????????, ?? ? ?? ??????? ?????????????? ??????????, ????????? ?????????????? ?? ???????? ?????? ?????. ???????? ?????????? ????? ?????????? ??????????? ?? ?????????? ???????, ?? ????? ????? ????????????? ?? ???????? ????? ??????? ?????????-??????, ????????? ????????? ????????? ?????????? ????? ???????????? ????? ??????????? ? ???? ??????.

?????? ?????????? ?????????????? ????, ??? ???????? ?? ??????????, ? ??? ????????? ?????? ???????????? ??????????? ????? ???????????? ????? ?????????? ????????? ?????????? [27].

????????? ???????? ?????????????? ??????? ? ???????? ?????? ?? ????????? ????? ???? ?????????? ????? ???????? ??????? ?????????????? ???????, ??????? ?? ???????????? ????????? ??? ?????????? ?????????? ? ???????? ?? ????????. ??? ????? ?? ???????? ? ?????????? ?????? ??? ?????????? ? ? ????????? ???????????? ? ???????? ??????????? ???????. ??? ?? ????? ????? ????? ????????, ??????? ?????? ???????? ????????????????, ?? ???????? ???????????? ??? ?????? ? ?????? ????. ????? ??? ??? ????????????? ??????, ?????????? ??????????? ?????? ?? ?? ???????????? ??? ????????? ?????????????.

??????

? ???? ????????? ?? ?????????? ????????????? ??????? ???????? ??????? ? ???, ??? ?? ??????? ?????????????? ??????, ???????? ??????? ??????? ????? ?????????????? ?? ???????????????? ??????????? ????????????? ????-?????. ?????????????? ????????????, ??? ?? ??????? ??????????? ?? ?? ????????? ? ?????, ??????? ?? ????? ????????? ?????????????? ????????. ??? ?? ????? ???? ????????? ????????, ??? ??????????? ?????????????? ????? ????? ?????? ??????????, ??? ?????????.

??-??????, ?????????????????? ???????????? ?????????? ?? ?????????????? ??????, ? ?? ????? ??? ???????????? ????? ? ?? ????? ???????, ????- ?????????? ??????. ? ????????? ????? ?? ?????????? ??????? ??????????? ????, ??? ??????? ?????????????? ?????????? ????????? ?? ????? ??????? ??????? ????????????? ? ???????????? ?? ???????? ?????????. ????????, ??? ?????????? ???, ??? ????? ????????????? ???????? ???????? ????????????? ???????????. ????? ???????, ?????????? ????, ??? ???? ?????? ???????? ?? ?????????????? ??????, ? ?????? ? ?? ?????, ??? ?? ?????? ???????????. ?? ??? ?? ??????, ??? ??????? ??????? ?????????? ?? ??????????? ??? ????? ?? ????? ??????. ??? ??????? ????? ?????????? ?? ?????????????? ????? ? ???????? ? ???????? ?? ???????????? ????????????? ????? ????? ???????????.

??-??????, ??????? ???????? ? ????????. ??? ???? ???????? ????, ???-??? ???????? ????????????? ?? ?????? ?????? ?????????????? ?????. ?????? ?????????????, ????????, ????? ???????????? ?? ?????? ?????? ? ?????? ???????. ? ???? ????, ??? ???????? ?????? ?????????, ?? ????????????? ?????????????? ??? ?????????? ? ??????? ?????????????? ?????. ? ?????? ?????? ? ??????? ??????? ????????, ??? ????? ?????????? ?????????????? ????????, ??????? ????? ?????? ???????? ???????? ????????????? ????????? ?????. ?????, ??, ??? ??? ?? ????? ????????? ?????????????? ???????? ??? ????????, ??? ??? ????? ????????? ?????????? ??? ?????????? ????.

?????? ?????? ? ????????????? ????????? ????????. ?????????? ??? ???????? ??????? ?? ????????? ????????. ???? ?? ??? ????????????? ????????????? ????????, ??????????? ??????????????? ????????????? ? ??????????, ?? ??? ???? ????????????? ? ?????????. ?????? ??????? ?? ????? ????????????? ? ?????????? ?? ?????? ????????, ????????????? ?? ??????, ?? ?? ??????????? ? ?????????. ??? ????????, ????? ??????????? ?? ?????? ????????? ????? ?????? ??????, ????? ?????. ??? ????????, ??? ?????? ?????? ????????? ???, ????? ?? ????? ???? ?? ???????????????? ???????????. ???? ??????? ????? ????????? ? ??????? ????, ?? ????? ??????? ????? ??????, ????? ?????? ?????? ???????????????, ? ????? ??????????? ? ?????.

? ???? ????? ?????????? ????????, ??? ?????????? ???? ??????????? ? ??? ?????????? ????????? ????????????? ??????, ????????????? ??????? ????????? ?????? ???????????????? ????????????? ? ?????????. ?????? ?? ?? ????? ????? ????????????-??????????? ????????, ???? ? ?? ?????????????? ??????? ????????, ? ?????? ? ???????? ??????????????? [28]. ? ????????? ??????? ????? ???? ??????? ??? ??????? ???????????-?????????????, ?????????????? ? ???? ?????, ??? ? ??????? ???????????-?????????, ???????? ?????, ??? ??????? ??????? (Marilyn Neimark), ???? ?????? (Tony Tinker), ????? ??- ??? (Cheryl Lehman). ????? ???????? ?????? ????? ???????? ? ???????? ?????????? ??????????? ?????????????????? ?????????????, ??????? ????????? ????????? ?????? ???????????? ??????????? ?????, ?? ????????? ? ??????????? ?????????? ??????. ? ?????????? ????? ???????????? ? ??????? ?????????????? ????? ??????? ?? ????????? ?????? ??? ??????? ???????????.

????????? ?????? [30]

?????? ? ???, ??? ??????? ??????????? ???????, ???, ??? ?????? ?? ??????: ???? ??????? ?????, ?????????? ???? ? ???????? ????? ?????. ????????? ?????????? ????? ???????? ?????????? ????????? ???????? ???????. ??? ??- ????????? ???? ?????????? ? ??? ????? ?????????: ???????????????? (deonto- logical), ? ??????? ???????? ???? ?? ?????? ?????????? ??????????, ? ??????????????? (teleological), ? ??????? ??????????????? ???????? ?? ?????????? ??? ?? ????????. ?????????? ??????????????? ???????? ??? ?????????, ???? ??? ????????? ? ??? ??????. ?????????? ?????????, ??? ?????? ??????? ?????? ??????????? ??????? ???????????, ? ?? ????? ??? ????????? ??????????, ??? ?????? ?????????? ?????? ?? ??? ?????? ?????????.

???????????

???????????? ??????????????? ????????????? ??????, ? ??????? ??????? ?? ???? ?????????, ???????? ?? ?????? ??????????, ??? ????????????, ??????? ???????? ???????? ??????????????? ??????, ??? ??? ??? ????????? ????????????? ???????? ?? ???????????? ????? ????????. ?????? ???????????? ??????, ???????????? ????????????, ??? ?????????? ??????????? ???, ????? ??????????????? ?????? ???? ??????, ?.?. ?????????? ??????????????? ???? ?????? ????????????. ? ????? ?????????? ????? ?????? ?????? ????? ?? ????????? ? ?????? ??? ??????. ?????? ??????????? ????????????? ?????? ???????????? ?????? ??????, ?????????? ?????? ?? ?????? ????????. ? ????????? ??????????? ??? ??????? ?????? ??????????? ???????????? ???????????? ????????? ? ??????? ????????????? ?????????????. ??????????? ?? ????? ???????? ??? ?????? ???????? [31]. ??????????????, ??? ???????? ????? ?????? ? ???? ??????? ??????? ????????????. ????????, ??? ??? ???????? ????????? ??????????? ?? ????????????? ??????, ??????? ????? ???????????? ???????? ????????????. ? ???? ?????? (??? ? ? ???????? ?????) ????????????? ???????????? ????????? ?? ???????? ???????????? ???????.

? ???? ????? ?????? ???? ??????????? ??????? ? ???, ????? ??????????????? ?????? ???? ?????? ????????. ?? ? ????? ?????? ????????? ???????? ????????? ?????? ?????. ??? ??????? ??????????? ? ?????????? ????????? ????????????? ??????. ??? ???????????? ????? ????? (???????), ?? ??????? ????? ??????????? ?????? ?????? ?????, ?? ???????? ??? ???? ????? ?????? ?????? ????????. ????? ??????? ????? ?????, ??? ???? ???? ???? ????? ???????? ???? ????????? ??? ????????? ?????? ???????, ?? ?????? ???? ?????? ?????? ??? ?????????, ????????? ??? ????????, ?.?. ????? ????? ?????????????? ????? ???????? ?????????? ? ?????? ????????????? ?????? ?? ??? ???, ???? ?? ???????? ???????????. ??????????????, ??? ???????????? ?????????? ????? ???????????? ????? ???????? ? ????????, ???? ?? ????? ????????? ??????? ????????????? ??????. ?????? ?????????? ??????????? ????? ???????? ? ????????????? ????????????.

??????? ????????????? ?????? ???????????? ??? ?????????? ???????. ????????, ????? ????????, ??? ? ???????? ??????????? ??????????? ???? ????? ????????? ?? ?????? ????????????? ?????? ???????? ????????, ????????????? ?????? ?????? ??? ?????????? ?????. ???, ???? ?? ? ????????? ????? ???? ??? ????, ? ??????? ?????? ?? ???? ??????, ?? ??? ?????? ?? ???????????? ????? ????? ?? ??? ???, ???? ?????? ?? ??? ?? ???? ?? ? ????, ? ????. ?????? ???? ?? ? ????????? ????? ???? ??? ???? ? ???? ????, ? ??????? ?????? ?? ????, ?? ???????? ???? ?? ????? ?? ???? ???????? ????? ??????. ????????? ????????, ??? ? ??????, ???????? ????????????? ??????, ?? ? ????? ?????? ???????????? ?????????? ??? ??? ???????????????????. ?????? ???????? ???????? ?? ??????: ??? ???????????, ??? ???????? ?????????? ??????????? ? ???????????? ? ?????????????? ??????. ????????, ???????? ??????????? ??????? ? ????, ? ???? ????? ????? ?????? ???????, ?.?. ?????????? ???????? ? ??????? ????????????? ?????? ????? ????????? ????????????.

????????? ????????????? ???????? ??????????? ??? ?????????????? ?????. ???, ?????? ????? ???????, ?????????????? FASB ?? ?????, ????? ???????? ????????? ??????? ????? ???????? ? ?????????? ??????? ??? ??????. ??????? ????? ????????? ?????? ???????????? ??????????? ???????????, ??????? ????? ????? ????????? ????????????????? ??????? ????????. ??????? ???????, ?????????? ?????????? ???????????? ??????????? ????????????? ???????????, ??????? ???????? ??????? ??? ?????? ???????????? ??? ??? ???? ?????? ?????????????. ????????? ?????? ??? (Stephen Zeff) ???????, ??? ?????? ??????????? ???????????? ????? ????? ?? ????? ?????????, ??? ???? ?????? ?? ???????????? ? ??????-??????????????? ??????????, ???????? ?? ???????? ??????? ? ???????????????, ????????? ?????? ??????????? ?????, ???????? ? ?????????? ? ??? ????????? ???, ???????? ???????????? (???????), ??????????? ??????????? ?????????????, ???????? ?? ???????????????? ? ??????? ?????? ?? ???????????? ???????? ??????????????? [32]. ?? ?????? ??????? ? ??????? ?????????? ??? ??????????? ???????????????? ????????? ??????????? ????????? ?? ????????? ????????? ????? ? ?? ????????????? ???????????.

?????? ???????? ????? ?? ?????? ??????????? ?????????? ? ?????????? ???????? ? ????, ??? ??? ??? ?????? ????? ?? ???? ????????????? ? ???????? ????????. ?? ????? ???? ?????????? ???????? ????? ?? ???????, ??? ? ??? ?????? ??????. ??????????? ?????????? ????????? ???????????? ?????? ?????? (Joel Demski).

????????? ????????? ??????????? (????????? ??????????) ????????: (1) ?????????? ? ?????, ??? ???????????? ????????, ??? ? ??? ???????????? ?????? ???????, ????????? ???????? ?????????????? ??????; (2) ????? ???????????? ????? ?????? ??? ????????, ?????? ?????????????? ?????????? ? ????????? ?????? ???????? ??????? ? ???????? ???????????????? [33].

??????, ??? ???????????? ?????????? ??? ?????, ????? ? ??? ?????????????? ??????. ??? ???? ?????????? ????? ??????? ???? ?? ?????????? ? ???-???????? ?????????????.

????? ????????

?????????????? ???????? ? ???????????? ??????? ? ???, ????? ?????????? ???? ????????????? ?????????????, ???????? ????? ? ??????? ????????- ???????? ??????, ???????, ??? ?????????? ????, ?? ????????? ?? ???????? ????????????? ??????????? ??? ??? ?????? ???????. ???????????????? ?????? ????????????? ? ??????????????? ???????? ??????????? ?? ????????? ???????? ???? ?? ????? ???????????. ???????? ?????????? ??? ??? ???????? ?????-???????? ?????? ? ?????? ????????, ? ????? ???????, ? ?????? ?????????????? ? ? ??????. ?????????? ???????????? ??????????? ??????? ?? ????, ??? ?? ??? ????? ???????????? ?????, ? ??? ????? ? ????? ??????? (right to know), ?????? ??? ????????? ????????????? ?????????????. ????????????? ??????? ?? ???????? ???? ???????? ????? ??????? ?? ??????, ??? ??? ????? ?????-???? ??????? ?????????? ?? ??? ??????????????, ? ???? ? ???????????? ? ?????? ??????? ?????????? ????? ??????. ????? ??? ?? ??????? ????? ????? ?? ????????? ?????????? ?????????? ? ?????????, ????????? ??? ?????????? ??? ????? ? ? ???????? ?????. ???? ??????? ?????????????? ?????????? ??????? ?? ???????? ?? ??????????? ?????????????? ????? (Englisg Accounting Standards Steering Committee), ??????? ??????????:

??????? ???? ????????????? ??????? ??????? ? ???, ????? ?????????? ???-????? ?? ????????????? ?????? ???????? ? ?????? ?????? ? ????????????? ???????? ??? ????????????? ????, ??? ????? ???????????? ????? ?? ????? ??????????. ???????????? ????? ?? ?????????? ????? ????? ???, ??? ???????????? ??????????? ???????? ??? ????? ???????? ???????? ?????? ?????????????...[34].

?????????? ???????????? ??????????? ??????????, ??? ??????????? ?? ???????? ????? ??????? ????? ???? ???????? ?????? ??? ????????????? ???????????? ?????? ? ??????????????????? ? ?????? ?????????? ??????.

?????????????. ??????? ????? ????????? ???????????? ????????? ?? ?????????, ????????????? FASB. ????????, ?????? ?? ??? ?????????? ???????-?????? ????????? ????????????? ??????????? ??? ????????????, ????????????? ??? ????? ? ?????????? ??? ??????. ???????? ?? ???, FASB ?????????? ??????????, ??? ?? ???? ??????? ? ??????????? ??????????????? ? ??????????? ??????????? [35]. ??? ????????? ???????????? ????? ???? ?????? ????????? ? ????????? ?????? ?????, ?????? ? ????????? ?????? ??????????. ????????? ?? ????? ???? ????????? ????????? ??? ????, ?? ??? ??? ????? ? ?????? ???? ???????????? ?????????? ????? ???????.

????????????????? ? ??????????????

?????? ??????????? ????????????????? ??????? ? ????? ???????? ?? ???-?????? ??????????????. ??? ?????????? ??????????, ??? ????? ???????? ?????? ???????????? ?? ??? ???????? ???????????, ?? ??????? ????????? ???, ? ????????????? ? ??????? ????????????????? ? ??????????????. ??? ??????? ??????? ? ???????? ??????????? ???????. ????????????????? ????????, ??? ??????? ????????? ?????? ?????????? ????????????? ????????????? ????????, ?????? ????????? ????????? ?????????? ???????????? ??? ???????????? ? ????? ??????? ??????.

????????, ???? ?? ?????????? ????? ?????? ????? (Scott) ????????? ????????? ????????? ???????? ?????????????? ?????:

?????????????? ? ????????????? ???? ????????? ?????????? ????????, ?????????? ??? ?????? ? ???????? ??? ???????????? ??????????? ????????? ???????????.

?????? ? ???? ?? ?????? ???????? ?????.

????????????????? ? ??????? ? ?????? ?????????????? ????? ?? ?????? ??????? ????-???? ??????? ????????? [36].

????? ?????? (Maurice Moonitz), ??????? ?? ?????? ?????????? ??????, ???????, ??? ??????????? ?????? ? ????? ????? ???????? ? ????, ??? ?? ??????? ??? ??????? ????????? ????????? ?????, ???????? ???????? ??????, ???????????????? ??????? ?????????????, ?????????? ??? ????????? ????????

.

????????? ?? ????? ???????? ?????? ??????? (James Patillo) ??????? ?????????, ??? ???????? ???? ??????????? ????? ??????????? ? ???, ????? ???? ?????????? ????????????? ?? ????????????? ?????? ? ????????? ????????? ????????? ?????????. ???????? ?????????? ? ??????????? ???? ???? ???????? ????????????????? ?? ????????? ?? ???? ?????? ??? ????????? ??????????

. ??????????? ????? Arthur Andersen & ??. ???? ????????? ???????????: ??????????? ?????????? ?????? ???? ?????????????? ?? ????????? ?? ???? ????????????? ? ????????? ?????? ??? ?????????? ????????? ????????? ? ?????? ????????????? ??????? ????????????? ???? ? ?????????? [39]. ? ?? ???????? ????? ?????? ????????? ??????????, ??? ?????? ?? ????? ???? ????????- ???? ????? ???????? ????????? ???? ???????? (?????) ? ?? ????????? ???????????? (??????) .

??????????. ???????? ????????????? ????? ? ?????????????? ???????? ????? ??? ??????? ????????? ??????? ? ?????? ?? ??????? ??????????. ??? ??? ???? ????????, ???????? ?????????? ?????? ????????? ?? ??????????? ? ?????????, ??????? ????? ???? ???????????? ??? ? ?????, ??? ? ??????? ???-?? ???????? ????? ????????? ? ???????????. ??? ???? ??????????? ?????? ?????????????? ????? ??????? ?? ??????? ?????????????? ????????????. ??????? ???????? ??? ??? ??????????? ???????????? ?? ???????????? ?????? ??????. ?????? ?? ????? ??????? ???? ??? ????? ??????? ?????? ????????? ??? ???????? ?????? ?????????????? ?????????????? ???? ??????. ???????????? ?? ? ????????????? ????????? ????????? ?? ?????????? ???, ????? ??????????????? ???? ?????????????? ? ???????????? ?????????????? ???? ??????.

?????????????? ?????? ? ?????? ????????? ??????? ?? ??????? ???????-??????? (?????????????????). ????????????? ????? ???????????? ?????????? ?? ????? ????????????????? ????????? (???????????, ???????????, ??????????? ? ?.?.), ????????? ???? ?? ?????? ?? ??? ??????? ?? ? ????????? ???????? ?????????????????. ? ???? ????? ?????? ???????? ????????? ?? ?? ??????????? ???????????, ? ?????? ??????, ??? ?????????? ????? ????????? ???????????? ??????????? ??????. ? ??????? ?????????????? ????? ?????? ????????? ??????????????? ??? ????????? ????-?? ????????????, ????????. ??? ???????? ? ????? ?????????????? ?????????????, ?????, ???????? ?? ?????? ??????? ???????????, ????????????? ???????????. ?????? ? ???? ?????? ????? ??????? ?????????? ??????????????? ?????????, ??? ???? ?? ?????, ??????????? ??? ??? ???. ? ???????????? ???????????? ????????? ???????: ????????? ?????? ??????!

?????????? ?????

????? ???????? ? ??????? ?????????? ?????????????? ?? ?????????? mores ? ?????????? ethos, ??? ???????? ?????, ???????, ??????? ??????? ????. ????? ????????, ??? ?????? ? ??? ?? ?????? ????? ???? ???????. ????? ????? ??????????????? ??? ????? ?? ???????????? ??????, ??????? ????????????? ????? ????????? ??????? ?? ???????? ?????. ????????????? ??????, ????????? ?? ????????????, ????? ????????? ????????????? ? ???? ???????????? ?????? ???????? ???????????? ???????? ? ????????? ???? ?? ??????????, ?????????????? ???????. ??? ???????? ????? ???????? ???????????? ????? ? ??????? ? ??????? ????????????? (????) ? ????????? (????). ???? ?????? ???????????? ???????????? ??????. ???????? ? ?????? ??? ????????????? ???????? ?????????????? ???? ??????? ?????? ? ????????. ????, ???????? ????????, ???????? ????? ????????? ???????????? ?????? ?? ? ????????, ? ? ?????. ??????, ?????????????? ? ??????? ??????? ???, ?? ???????????? ? ?? ??? ????. ??? ????????? ???????????????? ??????? ? ?? ????????????? ????, ??? ??? ?????????? ?????? ? ???????????? ???????? ???????? ????????? ???????? ?????? ?????, ????????? ??? ? XVII ?. ? ?? ???????????, ??? ??????????? ????????????? ?????? ??????? ?? ????, ??? ????? ????????????? ????????????? ? ????????????? ????? ?????? ???????? ? ?????????? ????????????.

????????? ????? ???????? ? ??????? ?? ????? ??????, ??? ?? ??????????? ??????? ?????? ??? ??????? ? ???????????? ????? ? ?????? ???????????. ?????? ??????? ?????: ?????????????? ????? ???????? ??? ???????????? ??????? ?????. ?????????? ????????? ?????????, ????????? ? ????????? ???????, ?? ??????? ?? ??????????? ???????? ?? ??????? ?? ???????????? ???? ?????????????? ??????????? ????????. ? ???????? ??????????? ?????? ??? ????? ????????? ???, ??? ???????, ?????????????? ???????????? ???????, ????????? ?????? ??????. ?? ??? ?????????? ??????? ?????? ??? ????, ????? ??????, ??? ?????????? ????, ??????? ?? ??????? ??????. ????? ????? ??????? ??????? ???????? ??????????? ???????, ?????????? ?? ????????, ??? ?????????, ?.?. ??? ???????????. ??????? ????? ??????? ?????????? ??????? ??????????? ???????.

????? ???????, ???????????? ??????? ???????? ?? ???????????? ????????, ??????? ???????? ????????? ??????? ?? ???????? ???????. ???, ????????, ??????? ????? (Sigmund Freud) ????????, ??? ?????????? ? ?????????? ? ?????? ???????????? ?? ??????????? ????? ??? ???????? ??? ???????.

? ???? ???????, ????? ????? ?????????? ???? ??????, ?????? ??????????? ????????????? ?????? ??? ???? ????????, ? ??? ?????? ????????????? ??????? ????????? ?????? ? ?????? ???????? ???????, ????? ??? ????????????? ? ????????? ? ??????????????? ?????? ???????, ??? ??? ?????? ????????? ?????????, ??? ? ?????? ??????????? ???????? ?? ??? ???? ??????.

? ???? ????? ????? ???????????? ?????? ???????? ??? ????????? ???????? ?????????????? ?????, ??? ?? ????? ???????? ?? ???? ? ??????????? ?????? ????????????? ????? ??? ??? ???????? ???????????? ?????????????.

??????

??? ? ??? ?????????????? ? ???????????? ? ?? ?????????? ? ?????, ? ???? ?????????????? ???? ??????????, ???????????? ????????? ???????. ?????? ????? ??????????, ??? ???????????? ???????????? ?? ????????? ??????, ????????? ?????? ?? ?????????????? ?????????????, ?????????????? ????? ?????? ???????.

??? ???????????? ?????????? ?????? ? ????? ???????? ??????? ? ???????? ???????????????? ???????? ??????? ????? ? ???, ??? ???? ????? ??????????? ? ?????????????? ???????. ????????, ??????????? ?????????????????, ????????? ????????? ? ????????????? ?????????? ????????????? ??????? ?????? ? ????????, ????? ?????????? ????? ???????, ?? ???????? ??????? ??????.

?????????????? ? ????????????? ??????? ? ???????? ????????? ????????? ?????????? ????????? ?? ?????????? ? ?????? ????? ????????, ?? ???????????? ???????????? ??????? ? ? ????? ?????? ??????????? ?????, ????? ???????? ??????? ????????, ? ????? ???????????? ????????????? ??????????. ?????? ??? ???????????? ????????? ? ????????? ?????? ????????.

????? ?? ????????? ???????, ??????? ???????? ??????????, ???????? ???????? ???????????? ?????? ??????????? ????? ??????? ????? ???????? ? ?????????? ???????? ??????????????? ???????. ???????????? ????????, ??? ????? ?????????? ? ?????????????, ????? ?????? ????? ????????? ? ????-??????? ??????????? ? ?????? ??????????? ??????????? ??????????. ???????????? ????????? ????????? ??????????, ??? ?????? ?? ??? ?? ??????? ??????????. ?? ???? ????????? ??????: ??? ????? ??????? ????? ???? ???????????, ???? ??? ???????????? ???????? ?? ????????? ????? ?? ???? ?????? ????? ???? ?????????? ????????????, ? ??? ???????? ?????? ??????: ???? ????? ?? ??? ??????????, ??? ??????? ??????, ???? ????? ??????????? ?????????????? ??????? ???????????, ???? ??????? ??????????? ? ??????? ???????, ???? ??? ?? ????????? ???????.

??????????

A Statement of Basic Accounting Theory (AAA, 1966), p. 1.

APB Statement ? 4. Basic, Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises (AICPA, 1978), par. 9.

FASB, SFAC ? 1 (FASB, 1978), par. 9.

William Kross, Gordon Chapman, and Kenneth H. Strand ?Diluted Earnings per Share and Security Returns: Some Additional Evidence?, Journal of Accounting, Auditing, and Finance, 1980, p. 36?46.

FASB, SFAC ?. 1 (FASB, 1978), par. 25.

Alexander A. Robichek and Steward C. Myers. Optimal Financing Decisions (Englewood Cliffs, N.J.: Prentice Hall, 1965), Chap. 6; and Eugene M. Lerner and William T. Carleton, A Theory of Financial Analysis (New York: Harcourt Brace Jovanovich, 1966), Chap. 7.

John Maynard Keynes. The General Theory of Employment, Interest, and Money (New York: Harbinger Books Harcourt Brace Jovanovich, 1964; originally published in 1936), p. 383.

Vijay Mahajan, Eitan Muller, and Rajendra K. Srivasta ?Determination of Adopter Categories by Using Innovative Diffusion Models?, Journal of Marketing Research, February 1990, p. 37?51; and Alan D. Mayer and James B. Goes, ?Organizational Assimilation of Innovations: A Multilevel Contextual Analysis?, Academy of Management Journal, December 1988, p. 89.7?924.

Herbert A. Simon. Models of Man, Social and Rational (New York: John Wiley & Sons,

1957).

John von Neumann and Oscar Morgenstern. Theory of Games and Economic Behavior (Princeton, N.J.: Princeton University Press, 1947).

Richard P. Brief ?The Accountant's Responsibility in Historical Perspective?. The Accounting Review, April 1975, p. 285?297

Joel S. Demski. Information Analysis, 2nd ed. (Reading, Mass.: Addison-Wesley, 1980), p. 85?99.

G. Akerlof ?The Market for 'Lemons': Quality Uncertainty and the Market Mechanism?, The Quarterly Journal of Economics, August 1970, p. 488?500.

Kenneth J. Arrow. Social Choice and Individual Values (New York: John Wiley & Sons,

1963).

Joel S. Demski ?The General Impossibility of Normative Accounting Standards?, The Accounting Review, December 1973, p. 718?723.

FASB, SFAC ? 1 (FASB, 1978), par. 25.

Charles Christenson ?The Methodology of Positive Accounting?. The Accounting Review, January 1983, p. 1?22.

Michael C. Jensen and William H. Meckling ?Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure?. Journal of Financial Economics, October 1976, p. 305?360 is the seminal paper in this area.

Doug Snowball ?Information Load and Accounting Reports: Too Much or Just Right?? Cost and Management, May-June 1979, p. 22?28.

G- A. Miller ?The Magical Number Seven, Plus or Minus Two: Some Limits on Our Capacity for Processing Information?, Psychological Review, March 1956, p. 81?97.

J. Leslie Livingstone and Michael F. van Breda ?Strategy, Structure, and Budgeting?, in Management Planning and Control. Edited by Kenneth R. Ferris and J. Leslie Livingstone (Columbus, Ohio: Century VII Publishing Co., 1987).

Robert J. Swieringa, Michael Gibbins, J. Lawson, and J. Sweeney ?Experiments in the Heuristics of Information Processing?. Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research, 1976, p. 159?187.

Ian R. C. Eggleton ?Patterns, Prototypes, and Predictions: An Exploratory Study?, Studies on Human Information Processing in Accounting, Supplement to the Journal of Accounting Research, 1976, p. 68?131.

Carol Eger and John Dickhaut ?An Examination of the Conservative Information Processing Bias in an Accounting Framework?. Journal of Accounting Research, Autumn 1982, p. 711?723.

Edward J. Joyce and Gary C. Biddle ?Anchoring and Adjustment in Probabilistic Inference in Auditing?, Journal of Accounting Research, Spring 1981, p. 120?145.

A. Rashad Abdel-Khalik and Thomas F. Keller, Studies in Accounting Research ? 16 ?Earnings or Cash Flows: An Experiment on Functional Fixation and the Valuation of the Firm?, (AAA, 1979), p. 50.

Hillel J. Einhorn ?? Synthesis: Accounting and Behavioral Science?. Journal of Accounting Research, Supplement 1976, p. 197.

Ross L. Watts and Jerold L. Zimmerman ?Positive Accounting Theory: A Ten Year Perspective?. The Accounting Review, January 1990, p. 148.

Tony Tinker, Cheryl Lehman, and Marilyn Neimark ?Marginalizing the Public Interest: A Critical Look at Recent Social Accounting History?, in Behavioral Accounting Research. Edited by Ken Ferris (Columbus, Ohio: Century VII Publishing Co., 1988), p. 117?143.

Tom L. Beauchamp and Norman E. Bowie, Ethical Theory and Business, 3rd ed. (Englewood Cliffs, N.J.: Prentice Hall, 1988), p. 1?48.

James Quirk and Rubin Saposnik, Introduction to General Equilibrium Theory and Welfare Economics (New York: McGraw-Hill, 1968), p. 16.

Stephen A. Zeff ?The Rise of 'Economic Consequences'?, Journal of Accountancy, December 1978, p. 56?63.

Joel Demski. Information Analysis, 2nd ed. (Reading, Mass.: Addison-Wesley, 1980), p. 2.

Accounting Standards Steering Committee. The Corporate Report (The Institute of Chartered Accountants in England and Wales, July 1975).

FASB, SFAC ? 2 (FASB, 1980) pars. 98?110.

DR Scott ?The Basis of Accounting Principles?, The Accounting Review, December 1941, p. 341?349.

Maurice Moonitz, The Basic Postulates of Accounting, ARS 1 (AICPA, 1961), p. 4.

James W. Patillo, The Foundation of Financial Accounting (Baton Rouge: Louisiana State University Press, 1965), p. 9.

Objectives of Financial Statements for Business Enterprises (Arthur Andersen & Co., 1972), p. 8.

<< | >>
Источник: Хендриксен Э.С., Ван Бреда М.Ф.. Теория бухгалтерского учета. 2000

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