Kraievskyi, Volodymyr MykolaiovychSkoryk, Maryna OlehivnaBohdan, Sviatoslav VolodymyrovychHmyria, ViktoriiaГмиря, Вікторія Петрівна2025-11-142025-11-142020Kraievskyi V. M., Skoryk M. O., Bohdan S. V., Hmyria V. Р. Coherence of accounting systems: transcendence of content and immunity of purpose. Bulletin of national academy of sciences of the republic of Kazakhstan. 2020. № 2. p.176-184. DOI: https://doi.org/10.32014/2020.2518-1467.57 [Web of Science]https://journals.nauka-nanrk.kz/bulletin-science/article/view/843https://dr.csbc.edu.ua/handle/123456789/631The article deals with the essence of the transcendental approach to determining the content of accounting systems, which the authors propose for praxological use not by philosophical interpretation (unknowable) but by linguistic understanding (what goes beyond) and subjective active perception (something no one used). It is proved that the definitive formogenesis of national wealth allows to determine the factors of legitimization of its use as a system-forming basis of existential-humanistic foundations of awareness of social relations and their quantitative reflection in accounting systems. Methodological approaches to the formation of national wealth by its system-forming elements have been improved through a combination of general theoretical and specifically historical approaches to understanding both the very essence of wealth and the broader sources and economic mechanisms of its accumulation and social distribution. It is substantiated that the methodological foundations of accounting and informational display of national wealth are structured by organizational provisions of accounting policy, which is detailed as an inter-level accounting and synthetic service of accentuated objectification of a research object.enSOCIAL SCIENCES::Business and economics::EconomicsSOCIAL SCIENCES::Business and economicsSOCIAL SCIENCES::Business and economics::Business studiesFORESTRY, AGRICULTURAL SCIENCES and LANDSCAPE PLANNING::Area economicsArticle