Resource View of Organizational Finances as an Alternative to the Distribution Concept of Understanding Them
Year: 2025
Type: article
Abstract: The article systematizes the results of research conducted by the author earlier concerning the problems of the distributive concept of finance and substantiating the need to improve it by establishing a new resource paradigm. In this work, the author goes further and suggests two possible options for action in the area of the planned improvement. The advantages and disadvantages of each option are considered, and preference is given to the best of them. The positive practical consequences of introducing a resource-based approach to understanding the essence of finance in organizations are shown. It is suggested that the resource-based approach will save domestic financial science from excessive discussion and turn it into a creative force of the Belarusian society.
Author: T. BONDAR
Institution: Belarusian State Economic University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4410187978