Accounting informatics
The article has a comprehensive approach to the theoretical basis of the subject-content area and formation of accounting informatics as a new direction of improvement of accounting in the digital transformation of the national economy of the Republic of Belarus. The article also reveals the mechani...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Zhytomyr Polytechnic State University
2019-12-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| Subjects: | |
| Online Access: | http://pbo.ztu.edu.ua/article/view/195615/195969 |
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| Summary: | The article has a comprehensive approach to the theoretical basis of the subject-content area and formation of accounting informatics as a new direction of improvement of accounting in the digital transformation of the national economy of the Republic of Belarus. The article also reveals the mechanism of formation of information streams of the enterprise on the basis of methodology use of accounting and financial reporting as the basis of the practical implementation of the opportunities offered by the use of modern digital technologies in the information support when making management decisions. The theoretical and methodological foundations of a new direction in the development of the science of accounting and accounting analysis, their interdisciplinary synthesis with computer science, digital and IT technologies are considered. The substantiation of the subject of accounting informatics is given in the context of the formation of the fair value of assets, liabilities, capital, income and expenses of business entities in order to implement and increase the effectiveness of the analytical management function in a market economy, as well as the classification and the main properties of accounting and analytical information are formulated. |
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| ISSN: | 1994-1749 2708-4957 |