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Information × Registration Number 0217U000303, 0114U001087 , R & D reports Title The concept of accounting in the global information society popup.stage_title Head Zadorozhnyj Zenovij-Michall Vasiljevich, Registration Date 26-01-2017 Organization Ternopol National Economic University popup.description2 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 and organizational and methodical positions accounting in the global information society. Methods - general 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. The functioning and development of market relations in our country necessitates the creation of a new control system and adequate accounting it. Studies have shown that accounting in Ukraine is influenced by the financial oligarchy and tax legislation, and therefore focuses mainly on fiscal policy. As a result of this accounting in recent years does not develop in terms of methodology, in particular, not focused on the needs of the management system, reducing its role in the management of the micro and macro levels and stimulates 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 excessive costs for its maintenance. Accounting refers to systems that develop, and it 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 the financial records not only controls the resources and the processes occurring in the enterprise, but also provides them information management systems. Accounting should perform service function of information processing and ensure its administrative apparatus. The use of accounting information in management, emerging accounting can be successful only when the identified needs of management personnel in the relevant information. The amount, timing, the presentation is determined by studying the needs of each level of government. For the effective functioning of the accounting system at domestic enterprises formed the Concept of development 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 by entities in the global information society. Some methodological provision of research can be used by the Cabinet of Ministers of Ukraine (Ministry of Finance of Ukraine, Ministry of Education and Science of Ukraine) and the State Statistics Committee of Ukraine. Socio-economic impact of the work associated with several points: significant reduction of costs for information resources management systems; gain knowledge of students in higher education; improve the culture of production and management. Product Description popup.authors Бонарев Володимир Валерійович Галещук Світлана Михайлівна Гандзюк Ольга Володимирівна Кондрич Василь Іванович Крупка Ярослав Дмитрович Марчин Михайло Ігорович Монастирська Тетяна Богданівна Муравський Володимир Васильович Омецінська Ірина Ярославівна Сорока Тетяна Миколаївна Судин Юлія Анатоліївна Танасієва Марина Миколаївна Щирба Ірина Маркіянівна Щирба Галина Миколаївна Щирба Маркіян Теодорович popup.nrat_date 2020-04-02 Close