Registration Number
0216U001204,
0114U001087
, R & D reports
Title
The concept of accounting in the global information society
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Head
Zadorozhnyj Zenovij-Michall Vasiljevich,
Registration Date
28-01-2016
Organization
Ternopol National Economic University
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The object of study is the direction of accounting in the global information society. The main purpose is to study the conceptual foundations for further development of theoretical and methodological, organizational and methodical positions accounting in the global information society. Research methods - general scientific methods of analysis and synthesis, induction and deduction, the ascent from the abstract to the concrete and specific methods of analysis, clustering, comparison, mutual study and other business processes. Operation and development of market relations in our country necessitates the creation of a new management system and her adequate accounting system. Studies have shown that accounting in Ukraine is influenced by the financial oligarchy and tax law, and therefore focuses mainly on fiscal policy. As a result of this accounting in recent years does not develop in terms of methodology, including not focused on the needs of the management system, which reduces its role in managing the micro and macro levels, and encourages the creation of a parallel system of operational and technical accounting to meet the needs of management. The existence of parallel information processing systems making accounting ineffective due to the excessive cost of its maintenance. Accounting refers to systems that develop, and this requires constant expansion and change its functions under the influence of the environment and users of information, new technologies and computer software for data processing. For effective functioning in Ukraine accounting system identified methodological approaches to the formation of accounting theory based on the achievement of systems theory, information theory, computer science, psychology, management, economic and mathematical methods, automation, data processing and other sciences; new principles, procedures, norms and standards, based on the fact that financial accounting not only controls the resources and the processes occurring in the enterprise, but also provides them information management systems. Accounting service shall perform the function of information processing and ensuring its administrative apparatus. The use of accounting information in management, which is formed in accounting, can be successful only when the identified needs of management personnel in the relevant information. Volume, timing, presentation of information determined by studying the needs of each level of government. For the effective functioning of the accounting system to domestic enterprises formed the concept of accounting in Ukraine in accordance with International Financial Reporting Standards in the global information society. The practical significance of the research results is the ability to use theoretical and practical development of accounting economic operators in the global information society. Certain provisions methodological research can be used by the Cabinet of Ministers of Ukraine (Ministry of Finance of Ukraine, Ministry of Education and Science of Ukraine) and State Statistics Committee of Ukraine. Socio-economic impact of the work associated with several moments: a significant reduction of costs for obtaining information resources management systems; gain knowledge of university students; improve the culture of production and management.
Product Description
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Івасечко Уляна Вікторівна
Бонарев Володимир Валерійович
Галещук Світлана Михайлівна
Гандзюк Ольга Володимирівна
Гур'єва Ірина Миколаївна
Зарудна Наталія Ярославівна
Крупка Ярослав Дмитрович
Кузь Іван Іванович
Любенко Андрій Миколайович
Монастирська Тетяна Богданівна
Муравський Володимир Васильович
Надвиничний Олександр Анатолійович
Омецінська Ірина Ярославівна
Пилипчук Наталія Миколаївна
Пославська Людмила Іванівна
Починок Наталія Володимирівна
Римар Галина Адамівна
Судин Юлія Анатоліївна
Хорунжак Надія Михайлівна
Черешнюк Оксана Михайлівна
Щирба Ірина Маркіянівна
Щирба Галина Миколаївна
Щирба Маркіян Теодорович
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2020-04-02
