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 PELAPORAN AKUNTANSI PADA UMKM CV. CITRA ABADI BATU

2021 ◽  
Vol 2 (1) ◽  
pp. 29-40
Author(s):  
Sri Wahjuni Latifah ◽  
Ahmad Waluya Jati ◽  
Agustin Dwi Haryanti
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Financial Statements ◽  
Management Decision ◽  
Accounting System ◽  
Materials Management ◽  
Accounting Information Systems ◽  
Management Decision Making ◽  
Accounting Software ◽  
The Right

            Ipteks for the community on the CV.Agro Citra Abadi Batu with the aim of helping partners in order to have a reliable accounting information systems that can provide important information, accurate and timely, so that owners and parties concerned can analyze and take the right decision. Problems of the partners is not yet able to evaluate his performance for not having a system of accounting information to make financial statements.          The purpose of this activity is to improve the understanding and knowledge of human resources. The lasting company has to information system of accounting and financial reporting. Besides helping partners in designing the accounting  system in accordance with the conditions of the partners.          Method to  solving the problem: advising system of accounting information based SAK EMKM, discussing, accounting software design,and implementation of accounting software.The results of these activities shows that there is an increased understanding and ability of partners in the field of accounting. Partners can understand and apply the concept of entity references  separation of business transactions with private transactions. Proven partners may draw up financial statements, can use the financial statements as the basis for evaluation of performance and can use for materials management decision-making

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.

scholarly journals Transnational corporations and civil society as network society actors

2021 ◽  
Vol 16 (3) ◽  
pp. 0
Author(s):  
Nikita Ravochkin
Keyword(s):  
Public Life ◽  
Systemic Effect ◽  
Industrial Society ◽  
Practical Implementation ◽  
Virtual Level ◽  
Social Phenomena ◽  
Digital Society ◽  
Practical Applications ◽  
Digital World ◽  
Post Industrial

The article examines the topic of determinants affecting the features of the practical implementation of ideas in the context of a digital society. The features of the digital model of society as a version of the post-industrial society are presented. The urgency of rethinking the problem as a determinant of social development has been substantiated. The essential features of the main trends of the digital society are analyzed and identified, which include the traditional interpretation of the inevitably distorted embodiment of ideas in social phenomena. Demonstrated are the changes represented by the identity of individuals and brought to the coalescence and the virtual level of being. The inevitability of taking into account the systemic effect of implemented ideas, which affects not only the sphere of their direct implementation, is noted. Theatricalization of digital society in the spheres of public life is highlighted. The problem of simulacra is actualized, allowing powerful actors to distort the original meaning of ideas in their own interests. The emphasis is made on the importance of linguistic analysis for adequate perception and understanding of the content of ideas. In conclusion, generalizations that form the theoretical and methodological basis of practical applications in the society of the digital world.

scholarly journals Current Development Issues of Accounting Support of Innovation Venture Financing

2019 ◽  
Vol 8 (3C) ◽  
pp. 120-123
Keyword(s):  
Information Support ◽  
Industrial Society ◽  
Modern World ◽  
Negative Effects ◽  
General Will ◽  
Venture Financing ◽  
Business Entities ◽  
Concept Of Information ◽  
Post Industrial ◽  
Analytical Tools

The development of the concept of information support of venture capital management of enterprises in the conditions of formation of post-industrial society is quite new and relevant for the modern world and especially for Ukraine, as well as the intensification of innovation processes. The necessity of developing accounting, in particular reporting and analytical, tools for venture financing of innovations is theoretically substantiated and proved. Scientific search of directions for improving the accounting tools of venture innovations financing will promote the effective functioning of business entities that carry out venture activities, as well as avoidance threats and minimization the negative effects of economic risks, increasing the efficiency of the capital market in the part of venture investing, and in general, will accelerate the transition to an innovative model of economic development in Ukraine.

scholarly journals Utopian universals in the context of the concept of “information society”

2021 ◽  
pp. 18-29
Author(s):  
Ivan Dmitrievich Tuzovskii
Keyword(s):  
Social Structure ◽  
Information Society ◽  
Industrial Society ◽  
Scientific Concept ◽  
Scientific Rationality ◽  
Epistemological Tradition ◽  
Concrete Form ◽  
Entire Line ◽  
Concept Of Information ◽  
Post Industrial

This article explores the problem of utopian universals applicable to the concept of “information society”. The author interprets utopian universals as most general representations on the best social structure that became widespread within a particular epistemological tradition. The subject of this research is the determination and evolution of the universal social attributes characteristic to projects of best social structure within the epistemological tradition of scientific rationality developed throughout the XVI – XXI centuries. From T. Mohr's "Utopia" to D. Bell's "post-industrial Society" and M. Castells '"Information Age", the author traces the universal features of social attribution. The researcher comes to the conclusion that projects of an optimal or ideal social structure, changing their concrete form of expression, retain a utopian character throughout the entire line of development of the epistemological tradition of scientific rationality. Utopian universals of aggregation and codification of theoretical knowledge, transformation of science into the major driving force of political and economic development, transition of power to the wisemen-philosophers, collective maximally egalitarian and democratic participation in decision-making is the attributes that to greater or lesser degree are inherent to the utopias of Western civilization, beginning with the work of T. More. These same attributes retain in the concept of information society, which allows raising the question of the need for critical revision as a theoretical scientific concept and practical political project of the information society.

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.

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.

AN ARCHIVAL INVESTIGATION OF A LATE 19TH CENTURY ACCOUNTING INFORMATION SYSTEM: THE USE OF DECISION AIDS IN THE AMERICAN PRINTING INDUSTRY

2001 ◽  
Vol 28 (1) ◽  
pp. 3-18 ◽  
Author(s):  
Roger B. Daniels ◽  
Jesse Beeler
Keyword(s):  
Information System ◽  
19Th Century ◽  
Cost Allocation ◽  
Decision Aids ◽  
Accounting Information ◽  
Accounting System ◽  
Printing Industry ◽  
Late 19Th Century ◽  
Accounting Information System ◽  
Cost Accounting System

This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional accounting techniques and the cost accounting system into an intricate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises questions about the uniform costing movement in the American printing industry.

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