scholarly journals Necessity and problems of formation of alternative paradigm of the development of accounting science

2017 ◽  
Vol 5 (2) ◽  
pp. 169
Author(s):  
Vita Semanyuk
Keyword(s):  
General Theory ◽  
Information Resources ◽  
Industrial Society ◽  
Accounting System ◽  
Main Research ◽  
Modern Development ◽  
Post Industrial

The main research objective is to develop the theory of accounting for the conditions of forming post-industrial society solving research tasks, which concern the concept of accounting system of post-industrial type and the development of its main attributes. What will support the development of general theory and reveal accounting as a system of creating information resources at macro- and micro-levels. It will reflect the main principles and tasks of accounting in the light of modern development of economy, investigate the structure, elements and connections of the system, and define tasks, instruments and methods of each of subsystems of accounting.

scholarly journals Art manager as a generator of the information world for art culture

2019 ◽  
Vol 72 ◽  
pp. 03023
Author(s):  
Tatiana Suminova
Keyword(s):  
Financial Economic ◽  
Information Resources ◽  
Industrial Society ◽  
Creative Economy ◽  
Art Business ◽  
Semiotic Approach ◽  
Post Industrial ◽  
Art Dealer ◽  
Art Industry ◽  
Communicative Space

In the context of post-industrial society, an informational-semiotic approach becomes important for researchers, allowing to perceive, for example, art culture (art sphere)/art industry / art business as a unique world / Text / system, and the text of a work as a text itself, context and hypertext, forming info text. The appearance of certain documents / artifacts / information resources is associated with the activities of both the artist and representatives of other professions in the existing communicative space of art culture. In a market economy / creative economy / entertainment economy, a significant figure for “rotation” of communications in this area is the business assistant /organizer of the artist’s business activity, that is, an art manager (agent, art dealer, entrepreneur, impresario, curator, promoter, producer, etc.). As a producer, using various technologies of art management (artistic, creative, organizational and managerial, including psychological, financial, economic, regulatory, marketing) in project activities, he creates demand and forms a proposal for the art market, generates, “Playing with beads” (G. Hesse) of ideas / meanings / contexts, the information world of art culture.

scholarly journals Development of accounting science in the light of economic and social transformations

2021 ◽  
pp. 110
Author(s):  
Zenovii-Mykhailo Zadorozhnyi ◽  
Vita Semaniuk
Keyword(s):  
Research Methods ◽  
Stages Of Change ◽  
Qualitative Change ◽  
Economic Life ◽  
Industrial Society ◽  
Enterprise Management ◽  
Social Transformations ◽  
Main Research ◽  
Post Industrial ◽  
The Impact

Introduction. One of the integral components of human economic life is economic accounting – a system of creating information about economic activity, which proves the history and genesis of the accounting science development. The study of theoretical and methodological approaches to the functioning of accounting in the past and the assessment of current practices through the prism of the transformation of the social system will predict the development of accounting science and practice in the future.Goal. To identify the impact of economic and social transformations of mankind on the development of accounting as a science and practice. To analyse the historical transformations of the reflection of production and accounting processes in society, to define the concept of «accounting» not only as a phenomenon, but also to understand its deep essence, to identify trends in the development of accounting activities.Research methods.The main research methods were general scientific empirical, logical and historical methods of cognition of socio-economic processes, historical and monographic analysis, logical method, methods of comparison and extrapolation, as well as methods of grouping, generalization and classification, systemic and structural approaches. Collectively, the research methods used allowed to draw reliable conclusions and recommendations. Results. The dependence of the development of accounting practice and methodology on social formations, economic transformations and user needs is proved. There are three stages of change in accounting theory, which are characterized by «accounting revolutions» by analogy with the industrial and scientific revolutions. The genesis of the development of post-industrial society allowed us to conclude that in the middle of the twentieth century. the basic methodological principles of the new formation system are formed, different from the traditional industrialism, which are accompanied by a qualitative change in the place of theoretical knowledge and information in society and economic life. Based on the analysis of trends in the development of accounting knowledge, a forecast of its development in post-industrial society is made.Perspectives. We see the prospects for the development of accounting science and methodology in its reorientation to the internal needs of enterprise management, which requires a creative and innovative approach to creating information resources, obtaining management information and forecasting.

scholarly journals Genesis and transformation of sources (forms) of law: dominants and legal and cultural foundations

2021 ◽  
Vol 7 (3A) ◽  
pp. 78-84
Author(s):  
Marina Baranova ◽  
Sergey Belyasov ◽  
Arturas Valentonis ◽  
Nadezhda Biyushkina ◽  
Olga Kuptsova
Keyword(s):  
Public Relations ◽  
Research Methods ◽  
Legal Culture ◽  
Industrial Society ◽  
Main Research ◽  
Cultural Foundations ◽  
Constant Change ◽  
Post Industrial

The work aims to study the genesis and transformation of the sources (forms) of law in the aspect of identifying the main dominants of their development and socio-cultural foundations. The main research methods – dialectical, historical-political, formal-legal, comparative-legal. As a result of the conducted research, the following conclusions can be formulated. The sources (forms) of law are determined by the forms of the culture in which law exists, therefore, they reflect the features of the modified concept of the legal culture of society, which is based on the revival of several traditions, the active introduction of axiological innovations in the emerging post-industrial society in the context of the digitalization of public relations. The legal and cultural foundations of the sources (forms) of law determine the processes of their harmonization, the constant change of priorities in this area, and the search for a balance between traditional and modern forms of law. These processes are carried out based on several dominates, which should include two aspects: tradition and modernization.

scholarly journals Philosophical approaches to understanding accounting information in a post-industrial society

2021 ◽  
pp. 197
Author(s):  
Viktoriya Rozhelyuk ◽  
Vita Semaniuk
Keyword(s):  
Accounting Information ◽  
Basic Element ◽  
Industrial Society ◽  
Management Decision ◽  
Accounting System ◽  
Social Phenomena ◽  
Information Modelling ◽  
Economic Information ◽  
Concept Of Information ◽  
Post Industrial

Introduction. Post-industrial society is characterized by new requirements for economic information provided by the accounting system. The transformation of the understanding of the essence of economic information in modern conditions is associated with a number of important factors. Therefore, the study of these factors, as well as the corresponding changes in the characteristics and perception of economic information is an important area of research.Objective. The purpose of the article is to substantiate the approaches to the interpretation of information as a process of programmatic generation of reality in terms of information modelling of economic and social phenomena.Methods. The following approaches are used for this purpose: entropic, algorithmic, combinatorial, which provide quantitative determination of the complexity of the displayed object, process or phenomenon; syntactic, which indicates the internal features of the processes that are displayed, their structure, organization, complexity, etc; semantic, which allows us to describe the content and novelty of information for the user; pragmatic, which allows us to assess the usefulness of the received message. Results. The concept of “information” has been researched as a basic element of accounting science in post-industrial society, which involves understanding the role of thought processes in cognition of economic reality and the creation of information matrices to form models of behaviour of objects / subjects of economic activity. It was determined that information is interconnected with human, consciousness, thinking and perception of reality through the prism of economics, and economic interpretation of information involves understanding the categories of value of information, such as resources, goods, objects of labour and more. Accounting information is considered as a reflection of the content   of relations that arise in the process of economic agent and its adaptation to the external environment, regardless of the form of presentation of this information. Emphasis is placed on the philosophical interpretation of information as a process of programmatic generation of reality in terms of information modelling of economic and social phenomena. We have proved that the main value of accounting information is its usefulness for a particular management decision, and the use of accounting information, taking into account its value for management is limited by up perception and reflection of users of this information. Discussion. A promising area of further research is the identification of opportunities for the formation of different types of information for interested users and the development of appropriate methods for processing credentials to implement in practice the task of maximizing the satisfaction of their information requests. 

Conditions for the Hi-tech Complex Development

2003 ◽  
pp. 26-39
Author(s):  
V. Maevsky ◽  
B. Kuzyk
Keyword(s):  
Economic Development ◽  
Central Bank ◽  
Developed Countries ◽  
Industrial Society ◽  
Monetary Base ◽  
Complex Development ◽  
Bank System ◽  
Post Industrial

A project for the long-term strategy of Russian break-through into post-industrial society is suggested which is directed at transformation of the hi-tech complex into the leading factor of economic development. The thesis is substantiated that there is an opportunity to realize such a strategy in case Russia shifts towards the mechanism of the monetary base growth generally accepted in developed countries: the Central Bank increases the quantity of "strong" money by means of purchasing state securities and allocates the increment of money in question according to budget priorities. At the same time for the realization of the said strategy it is necessary to partially restore savings lost during the hyperinflation period of 1992-1994 and default of 1998 and to secure development of the bank system as well as an increase of the volume of long-term credits on this base.

Post-industrial Society: Structure, Features, Mechanism and Regularities of Formation

2019 ◽  
Vol 10 (6) ◽  
pp. 531-539
Author(s):  
Domakur Olga ◽  
Keyword(s):  
Industrial Society ◽  
Post Industrial

The paper presents the main points of the theory of post-industrial society, its methodology, the definition, criteria and features of the transformation of society from a pre-industrial, industrial to post-industrial society, the mechanism is defined and the legal conformities of post-industrial society formation are formulated.

scholarly journals Conceptual Model for Integrating Environmental Impact in Managerial Accounting Information Systems

2021 ◽  
Vol 18 (4) ◽  
pp. 1791
Author(s):  
Sorina Geanina Stanescu ◽  
Ion Cucui ◽  
Constantin Aurelian Ionescu ◽  
Liliana Paschia ◽  
Mihaela Denisa Coman ◽  
...  
Keyword(s):  
Environmental Impact ◽  
Technological Process ◽  
Economic Activity ◽  
Management Accounting ◽  
Environmental Accounting ◽  
External Information ◽  
Accounting System ◽  
Managerial Accounting ◽  
Main Research ◽  
Environmental Management Accounting

The main research objective is to develop a conceptual accounting model to reflect the environmental impact generated by the economic activity of Romania’s entities. In order to identify the current stage of the use of environmental accounting by the Romanian economic entities, the questionnaire used was based on a random sample of 377 entities whose economic activity has a significant impact on the environment. The results suggest the need to develop a model for integrating environmental impact into accounting. The model is based on the description of the technological process and determination of the environmental impact on each activity, stage, or procedure of the technological process, which enterprise will integrate its monetary value in the cost of production and will reflect it in the management accounting system, using specific environmental accounting instruments. The model involves five stages, and by combining internal and external information provided by environmental management accounting is a relevant source for substantiating decisions to promote environmental responsibility in Romanian companies.

scholarly journals The Evaluation of Transport Exclusion in the Peripheral Cross-Border Areas of Central Europe in the Context of Applicability of Information-Based Carpooling

2021 ◽  
Vol 13 (6) ◽  
pp. 3440
Author(s):  
Michał Baran ◽  
Duszan Józef Augustyn
Keyword(s):  
Transport System ◽  
Public Transport ◽  
Service Providers ◽  
Negative Impact ◽  
Industrial Society ◽  
Public Transport System ◽  
Development Plans ◽  
Border Areas ◽  
Peripheral Areas ◽  
Post Industrial

The phenomenon of social exclusion caused by transport exclusion is one of the main causes of social problems in peripheral areas, as well as a major organizational challenge for public service providers and all organizations operating in the areas where this problem occurs. Transport exclusion has a negative impact on the dynamics of socioeconomic processes and may interfere with sustainable development plans of stakeholders operating in a given area. The phenomenon is characterized by particular intensity in peripheral border localities with a low population density and outdated public transport system (established in the past to meet the needs of industrial society). The aim of this analysis is to present the basic principles of a conceptual model that combines the estimation of the scale of the transport exclusion phenomenon (in accordance with the specificity of peripheral border areas) with the idea of institutionalized carpooling based on effective information management. The usefulness of the said model underwent verification with respect to the possibility of estimating the scale of transport exclusion in peripheral border areas based on the example of the Polish–Slovak border area (Lesko Commune and Snina District). During the course of the research, factors characterizing the currently functioning public transport system were also indicated. They proved the system’s inadequacy for the challenges faced by the post-industrial society.

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