TY JOUR TI Modeling As an Instrument of Accounting Practice Development KW model conception KW accounting model KW accounting system entropy KW true and fair view KW account professional judgment KW balance conception KW accounting politics KW accounting practice problems KW accounting regulative KW module construction of accounting regulative JO Auditor AU Ustinova, Y.I. PY 2016 IS 2 PB INFRA-M Academic Publishing LLC.