scholarly journals BUSINESS ACCOUNTING MANAGEMENT IN UKRAINE UNDER THE CONDITIONS OF EUROPEAN INTEGRATION

2018 ◽  
Vol 4 (4) ◽  
pp. 282-290
Author(s):  
Viktoriya Rozhelyuk ◽  
Vita Semanyuk ◽  
Taras Burdeniuk
Keyword(s):  
Point Of View ◽  
Accounting System ◽  
Information Costs ◽  
Information Economy ◽  
Industrial Economy ◽  
Internet Economy ◽  
Innovation Economy ◽  
Concept Of Information ◽  
Post Industrial ◽  
The Impact

The purpose of the paper is the aggregation of theoretical, organizational, and methodological concepts of the information economy from the position of its impact on accounting system at processing plants to prove the directions of improvement of its components according to the requirements of modern management. Methodology. The research of the concept of “information” gave the possibility to define the absence of scientific view on this issue. We suggest that talking about information we should understand the processed data including the system of accounting, which reduce the uncertainty of users. Information for management has not yet been evaluated and not investigated the impact of information costs on the efficiency of making decisions. However, the calculation of costs for information services, which are also provided by the accounting system, is an important factor given the ability to optimize the preparation of information. To characterize the current stage of the development of the economy, the next concepts as “information economy”, “economy of knowledge”, “Internet-economy”, “post-industrial economy” and “innovation economy” have been compared. The investigation gave the possibility to define that information and post-industrial economy are synonyms – the concept “post-industrial economy” characterizes the same stage of the development but from the retrospective point of view. Such concepts as “knowledge economy”, “Internet economy”, and “innovation economy” are components of the information economy, which form its characteristic features. Nowadays, information plays an important role for a manager and influences the activity of an enterprise. The experience of successful companies shows that their achievements depend on the well-organized information system. Practical implications. Thus, the considerable part of information (78.5%) provided for managers belongs to business accounting that intensifies its role at an enterprise in the information economy. Value/originality. It could not be overestimated the meaning of full and true information about the financial state and the results of the activity of an enterprise to solve current and prospective financial and economic problems.

Digital or Information Divide

2019 ◽  
pp. 25-46
Author(s):  
Zbigniew Hulicki
Keyword(s):  
Developing Economies ◽  
Point Of View ◽  
Relationship Building ◽  
Human Communication ◽  
Web Based ◽  
Economic Stratification ◽  
Number Of Factors ◽  
Concept Of Information ◽  
The Impact ◽  
Successful Collaboration

In different regions of the world, the growth in home broadband adoption and development of e-services depends on a number of factors which can decrease digital divide in size or can result in widened “gaps” between developed and developing economies as well as between rich and poor regions or social groups. These factors comprise both drivers of, and barriers to, development of broadband access and growth of e-services as well as human communication and digital interactions in terms of comprehension and relationship building (i.e., the successful collaboration in contemporary society). Using a human communication point of view, this chapter provides insight into a concept of information divide, specifies the distinction between digital and information divide, examines each of the factors that condition the mass-market broadband adoption, and considers the impact of techno economic stratification for the development of web-based e-services.

APPROACHES TO THE VALUATION AND REVALUATION OF FIXED ASSETS ACCORDING TO RUSSIAN AND INTERNATIONAL STANDARDS

2021 ◽  
Vol 27 (3) ◽  
pp. 87-98
Author(s):  
V. Gonin ◽  
◽  
E. Panchenko ◽  
E. Kibireva ◽  
O. Nomokonova ◽  
...  
Keyword(s):  
Asset Management ◽  
Point Of View ◽  
International Standards ◽  
Historical Background ◽  
Accounting System ◽  
Historical Aspect ◽  
Management Procedures ◽  
Fixed Assets ◽  
The Cost ◽  
The Impact

Questions of valuation and revaluation of fixed assets in a market environment inevitably arise. This is due to the increased role of assessing the effectiveness of asset management. The harmonization of national and international accounting standards allows us to consider the assessment and revaluation processes, both from the point of view of the accounting system and from the point of view of the financial consequences of the procedures performed. The purpose of the study is to study the historical background and systematize approaches to the assessment and revaluation of fixed assets according to Russian and international standards. To achieve this goal, the following tasks are set: to study the methods and historical aspect of revaluation; to study the conceptual framework of revaluation and impairment; to systematize the general provisions of the methodology for assessing the value of fixed assets during revaluation and impairment. The object of the study is fixed assets. In the course of the study, the history of revaluation of the cost of fixed assets is considered, the conceptual apparatus of the cost of fixed assets is analyzed in relation to the procedures for revaluation and impairment testing, the methodology of revaluation and impairment is considered. The paper concludes that it is necessary to introduce into the practice of accounting and management procedures for assessing the value of fixed assets and revaluing them, which will allow us to obtain reliable information when analyzing the impact of cost changes on the indicators used in determining the effectiveness of activities

The Problem of Labor Productivity Factors in the Regions of Modern Russia

2019 ◽  
Vol 7 (4) ◽  
pp. 4-8
Author(s):  
Леонид Басовский ◽  
Leonid Basovskiy ◽  
Елена Басовская ◽  
Elena Basovskaya
Keyword(s):  
Labor Productivity ◽  
Negative Impact ◽  
Positive Impact ◽  
Document Management ◽  
Information Economy ◽  
Postindustrial Economy ◽  
Electronic Document Management ◽  
Resource Support ◽  
Post Industrial ◽  
The Impact

The transition to a post-industrial — informational, digital economy, which occurs in modern Russia, is capable of providing a multiple increase in labor productivity. In the course of numerous studies of the conditions for the transition to the development of a post-industrial, information economy, certain features of the resource support for the growth of the post-industrial economy have established. However, far, it is not possible to establish with delivery completeness a complex of factors that ensure economic growth and increase in labor productivity in the process of forming a postindustrial economy. The results of research are often controversial. To assess the factors determining labor productivity, it is proposed to investigate the impact of capital, human and intellectual capital, infrastructural, institutional, social, innovative factors, factors associated with inflation and foreign economic activity. At the preliminary stage of the research, the positive impact of the spread of computers with Internet access on 100 workers and the negative impact of electronic document management on labor productivity in the regions of Russia found.

scholarly journals DANIEL BELL ABOUT THE «FLUIDITY» OF AUTHORITIES IN THE AGE OF POSTINDUSTRIALISM

2019 ◽  
pp. 71-78
Author(s):  
Hanna Sashchuk
Keyword(s):  
Information Technologies ◽  
Point Of View ◽  
Industrial Society ◽  
Management Skills ◽  
The People ◽  
New Information ◽  
Political Units ◽  
High Level ◽  
Post Industrial ◽  
The Impact

The article analyze the position of one of the most respected researchers of post-industrialism, Daniel Bell, on the impact of new information technologies on “politics-power” relations. The following two features of the influence of information and knowledge on the political sphere of public life are clarified: “Situs as Political Units» and «Rightful Meritocracy.” According to D. Bell, there are three analyzed current models of power: 1) the previous model of power, which is based on property, and besides it is inherited; 2) a model of government, the basis of which is knowledge acquired through education; and 3) a model of power, the source of which is a political office obtained through an organizational apparatus. The concept of the rightful meritocracy of D. Bell was analyzed, it’s meaning in the idea that the power belong to the most gifted. He believed that a capitalist society іs gradually transforming into a society in which gifted people will be promoted to senior positions, including political. He defined a certain “merit formula”: “Intelligence + Achievements = Merit”. D. Bell argued, that people with such merits should take up leadership positions in politics, business, science and other activities. In post-industrial society, the principle of “achievement” is relevant, there is a thought, that power is achieved through the personal virtues of the people, their high level of education and skills. In such society, there are almost no senior positions available to people without qualifications. In conclusion, we can say that the politician, from the point of view of D. Bell, is a highly skilled specialist which have the necessary management skills. Post-industrial society implies the emergence of a new intellectual class, whose representatives can at political level act as consultants, experts or technocrats.

scholarly journals FUNDAMENTAL CONCEPTS OF FINANCIAL ACCOUNTING AND DIALECTIC OF THEIR DEVELOPMENT: MACROECONOMIC CONCEPT, MICROECONOMIC CONCEPT

THE BULLETIN ◽  
2020 ◽  
Vol 5 (387) ◽  
pp. 153-160
Author(s):  
O. V. Antonova ◽  
◽  
N. Sh. Kremer ◽  
G. I. Lukyanenko ◽  
N. N. Martyinenko ◽  
...  
Keyword(s):  
Global Economy ◽  
Point Of View ◽  
Financial Accounting ◽  
Institutional Factors ◽  
Accounting System ◽  
Accounting Practice ◽  
New Concepts ◽  
Institutional Organization ◽  
The Moment ◽  
The Impact

At the moment, the advancement of accounting is recognizably driven by the development of its theory and methods in order to assess the existing and recently emerging accounting concepts and expand the theoretical, regulatory, and methodological framework of accounting based on such concepts. In accounting, framework developments put forward new accountable items, and new concepts lead to a brand-new approach to the scientific research of accounting as a science. Thus, research should be conducted from the perspective of a comprehensive analysis of the existing Concept for the Development of Accounting, which is an integral component of the institutional system represented by the structural elements of the accounting system and related systems arranged in a strictly defined order [1,4,17]. The theory and methods of accounting are implemented through the development and use of certain concepts. The requirement to use the accounting concepts is explained by the fact that the accounting practice in Russia lags far behind the recently established requirements for the quality of accounting information as driven by the current processes of globalization and integration of the Russian Federation into the global economy. This requires a separate approach to understanding the theoretical and methodological foundations of accounting from the perspective of institutionalism [5,13,20]. The method is considered in the work as a point of view on the structure and development of accounting. Elements of methodological institutionalism are used as a justification of the position under consideration. When considering the impact on the development of accounting of institutional factors, a number of research tasks are set, including determining the role of the organization of accounting, institutional factors, the possibility of institutional organization of accounting, determining the subject, object, subject and scientific status of accounting. The authors revealed what theoretical and methodological concepts are: forms of accounting organization, schemes, models, methods of cognition, or is it all taken together.

Leapfrogging an IT Sector

2011 ◽  
pp. 2396-2399
Author(s):  
Eileen M. Trauth
Keyword(s):  
Multinational Firms ◽  
Point Of View ◽  
Industrial Society ◽  
Information Economy ◽  
Newly Industrializing Countries ◽  
Force Transformation ◽  
Information Sector ◽  
Irish Case ◽  
Post Industrial ◽  
Development And Management

Accompanying the global spread of the post-industrial society (Bell, 1973) are nations who see economic opportunity deriving from the development of an information economy to support it (Porat, 1977). But while advanced industrialized nations moved gradually from industrial to post-industrial work over a period of decades, newly industrializing countries are “leapfrogging” directly from agrarian to informationintensive work in a matter of years. Given this rapid labor force transformation, a critical consideration in the development of a global information sector is the development and management of information technology (IT) workers. Ireland is an appropriate country for examination of this leapfrog phenomenon because it was one of the earliest examples of this phenomenon, having developed its information sector rapidly and successfully through inward investment by multinational firms during the 1970s to the 1990s. Thus, this case offers the point of view of both an advanced industrialized or “first wave” country and of a “second wave” country that is taking an alternate path into the information economy by rapidly moving directly from an agrarian or partially-developed industrial economy into an information economy. Since Ireland was one of the earliest examples of “leapfrogging”, the Irish case has lessons applicable to other contexts (Trauth, 2000).

The Problem of the Impact of Human Capital Formed in the Education System on the Socio-Economic Development of Russian Regions

2021 ◽  
Vol 9 (2) ◽  
pp. 34-37
Author(s):  
Leonid Basovskiy ◽  
Elena Basovskaya
Keyword(s):  
Economic Growth ◽  
Human Capital ◽  
Economic Development ◽  
Education System ◽  
Russian Regions ◽  
Industrial Economy ◽  
Socio Economic Development ◽  
Post Industrial ◽  
The Impact ◽  
Positive Effect

The paper put forward hypotheses that the possibility of economic growth during the transition to a post-industrial economy is determined by human capital formed in the higher education system, the possibility of economic well-being in the transition to a post-industrial economy is determined by human capital formed in the tertiary system. Education, institutional transformations in the education system due to their incon-sistency and approaches based on the administrative and control style of management inherited from the industrial economic system, worsen the conditions for the formation of human capital in the education system of modern Russia. To assess the impact of the socio-economic development of human capital formed in the education system, it is proposed to perform by means of a correlation analysis of links between indicators characterizing the composition of the employed population by education level and indi-cators characterizing the socio-economic development of Russian regions by years of a twenty-year period starting from 2000 to 2019. Preliminary research has made it possible to establish that the employed population of the regions with higher education has a positive effect on economic growth in the regions, but this influence is decreasing; the employed population of the regions with lower levels of education negatively affect the economic growth in the regions. The employed population of regions with higher and professional education has a positive effect on the welfare of the regions.

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. 

scholarly journals DIGITAL TWINS AND THEIR APPLIANCE IN TRANSPORT ECONOMICS

2021 ◽  
Vol 12 (2) ◽  
pp. 127-137
Author(s):  
O. N. Rimskaya ◽  
I. V. Anokhov
Keyword(s):  
Division Of Labor ◽  
Point Of View ◽  
Real Economy ◽  
Information Economy ◽  
The Real ◽  
Digital Twin ◽  
Digital Twins ◽  
Transport Industry ◽  
Definition Of Information ◽  
The Impact

Today digitalization increasingly affects the economy, including the transport industry. The consequence of this is the emergence of digital twins that allow modeling and predicting the behavior of both individual processes and enterprises as a whole.The aim of the article is to investigate the process of digitalization in the transport industry. The theoretical basis of the article was the universal organizational science of A. Bogdanov.The article offers a definition of information, and its classification in relation to the economy at three levels: applied information (technological information), information about algorithms of the owners of factors production behavior (behavioral information) and information, with which the impact on the owners of production factors and the real economy in general (directive information). The totality of these levels of information from the macroeconomic point of view forms an information economy, and from the microeconomic point of view – a digital twin of a particular subject of the real economy.It is proved that the digital economy is a subsystem of the information economy, differs in a binary way of presenting information and is maximally oriented to the management of the real economy.Information precedes all activity, so the real economy is a product of the information economy. Consequently, the technological division of labor is based on a prior informational division of labor. This theoretically allows us to judge the adequacy of the digital twin through the analysis of individual technological levels of the transport enterprise. This hypothesis was applied to the analysis of the Russian railway transport, which gave reason to consider this approach promising for use at macro- and micro-levels both.

Innovation Economy in Russia: What to Do?

2011 ◽  
pp. 120-126
Author(s):  
A. Chubais
Keyword(s):  
Intellectual Property ◽  
Planning Horizon ◽  
Technical Regulation ◽  
Innovation Development ◽  
Industrial Economy ◽  
Legal Forms ◽  
Innovation Economy ◽  
Post Industrial

"Rusnano" top-manager's article considers conditions for creating innovation economy in Russia. According to the author, it is necessary to work out a complex strategy, which should define the planning horizon, the model and resources for innovation development. The perfection of legislation in the sphere of organizational-legal forms, intellectual property, and technical regulation is needed in order to meet the goal of building post-industrial economy.

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