Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial Activity
The paper examines the interconnection between matrix modeling and accounting informational systems (AIS) and highlights the role of these systems in the true and fair reporting of economic activities. The author shows that such systems make it possible to present the functional fragments of knowled...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2018-09-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/24 |
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| _version_ | 1849395162188349440 |
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| author | A. B. Vysotskaya |
| author_facet | A. B. Vysotskaya |
| author_sort | A. B. Vysotskaya |
| collection | DOAJ |
| description | The paper examines the interconnection between matrix modeling and accounting informational systems (AIS) and highlights the role of these systems in the true and fair reporting of economic activities. The author shows that such systems make it possible to present the functional fragments of knowledge in information modeling systems and gives a definition of the accounting information systems in the context of modern economic development. The article focuses on designing a concept of a knowledge-based economy and identifying the role of accounting in this process. It shows the accounting system reliability depends on such information system which would make it possible to fully report the data about business activity of an entity. Information technology has crucially changed this very important area of accounting. Modern accounting is more dynamic and influential in making economic decisions. That is why the understanding of accounting science and its influence on accounting processes is changing. This in turn imposes new requirements on professional education and training of accountants. It is evident that the period of data input is now significantly shorter, starting with processing banking information and invoices. Thus the practice of accounting is impossible in its conventional form which calls for the fundamental change of thinking in many areas of accounting.The article discusses the state of national accounting system and its compliance with the international accounting practices under conditions of globalization. The author gives the arguments on how to assess the accounting process adequacy by means of situational matrix modeling (HMM) in the structure of the accounting information system. |
| format | Article |
| id | doaj-art-84ceae1ab7c6443397d33f5d2a5a52c5 |
| institution | Kabale University |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2018-09-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-84ceae1ab7c6443397d33f5d2a5a52c52025-08-20T03:39:44ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2018-09-0154949910.26794/2408-9303-2018-5-4-94-9924Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial ActivityA. B. Vysotskaya0Southern Federal UniversityThe paper examines the interconnection between matrix modeling and accounting informational systems (AIS) and highlights the role of these systems in the true and fair reporting of economic activities. The author shows that such systems make it possible to present the functional fragments of knowledge in information modeling systems and gives a definition of the accounting information systems in the context of modern economic development. The article focuses on designing a concept of a knowledge-based economy and identifying the role of accounting in this process. It shows the accounting system reliability depends on such information system which would make it possible to fully report the data about business activity of an entity. Information technology has crucially changed this very important area of accounting. Modern accounting is more dynamic and influential in making economic decisions. That is why the understanding of accounting science and its influence on accounting processes is changing. This in turn imposes new requirements on professional education and training of accountants. It is evident that the period of data input is now significantly shorter, starting with processing banking information and invoices. Thus the practice of accounting is impossible in its conventional form which calls for the fundamental change of thinking in many areas of accounting.The article discusses the state of national accounting system and its compliance with the international accounting practices under conditions of globalization. The author gives the arguments on how to assess the accounting process adequacy by means of situational matrix modeling (HMM) in the structure of the accounting information system.https://accounting.fa.ru/jour/article/view/24accounting information systemsituational and matrix modelingfinancial activity reportinginternational accounting practiceinformation modeling system |
| spellingShingle | A. B. Vysotskaya Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial Activity Учёт. Анализ. Аудит accounting information system situational and matrix modeling financial activity reporting international accounting practice information modeling system |
| title | Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial Activity |
| title_full | Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial Activity |
| title_fullStr | Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial Activity |
| title_full_unstemmed | Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial Activity |
| title_short | Role of Matrix Accounting and Accounting Information Systems in Reliability Reporting of Business Entities Financial Activity |
| title_sort | role of matrix accounting and accounting information systems in reliability reporting of business entities financial activity |
| topic | accounting information system situational and matrix modeling financial activity reporting international accounting practice information modeling system |
| url | https://accounting.fa.ru/jour/article/view/24 |
| work_keys_str_mv | AT abvysotskaya roleofmatrixaccountingandaccountinginformationsystemsinreliabilityreportingofbusinessentitiesfinancialactivity |