scholarly journals Markers of expanding the information infrastructure accounting system in the system of modern business communications

2021 ◽  
pp. 125
Author(s):  
Andriy Lyubenko ◽  
Oksana Kundrya-Vysotska ◽  
Iryna Demko ◽  
Iryna Vagner
Keyword(s):  
Information Systems ◽  
Information Infrastructure ◽  
International Standards ◽  
National Standards ◽  
Accounting System ◽  
Business Transactions ◽  
New Methods ◽  
Modern Business ◽  
Practical Recommendations ◽  
System Program

Introduction. Modernization of the content of accounting science, which today is under the influence of growing information demands, and, accordingly, modern information systems and information technologies, actualizes the feasibility of developing an accounting paradigm adequate to the new conditions of business communications. These are changes in accounting methodology and practice in the context of the development of both theoretical provisions and practical recommendations for new methods of automation of accounting flows, and, accordingly, the expansion of the information infrastructure, which is constantly updated.The purpose of the study is to substantiate the need to adapt the accounting system to the conditions of the digital economy and identify key markers of expanding the information infrastructure of modern business communications.Methods. In the process of studying the new philosophy of views on the development of accounting methodology, which is successfully implemented through the concept of sustainable development, a convergence of national standards to international standards, cloud, the blockchain technology used general scientific techniques, including induction and deduction. Structural-logical and semantic analysis - to clarify and streamline methodological approaches to the choice of model for the formation of information infrastructure in the system of modern business communications; grouping and classification - to justify the benefits of information systems, which are built based on the journal of business transactions of the selected accounting system (program). The information base of the study was the scientific works of domestic and foreign scientists on qualitative changes in the information infrastructure of modern business communications, materials of international scientific and practical conferences, the results of personal experience and observations.Results. The logical relationship of changes in accounting in the context of the development of both theoretical provisions and practical recommendations for expanding and modernizing its methodology and information infrastructure of modern business communications through digital technologies, which offer new methods of automation of accounting flows. A new philosophy of views on the development of accounting methodology, which is successfully implemented through the concept of sustainable development, a convergence of national standards to international standards, cloud, blockchain - technologies, and therefore identified key markers of expanding information infrastructure, which isconstantly updated.In the context of choosing a model for the formation of information infrastructure in the business communications system, it is proposed to pay attention to such a defining integrated management tool as a corporate information system, which is considered as a set of information systems of individual divisions. decision-making, in the complex, provide the necessary information support. Most of the information systems, which are built based on the journal of business transactions of the selected accounting system (program), are analyzed. In this regard, the effectiveness of information systems based on the accounting module is described.Perspectives. Further research should be conducted in the direction of disclosing organizational and methodological tools for the digital transformation of the accounting system, in-depth analysis of internal and external factors of informatization, research of the advantages and disadvantages of existing digital technologies. In this regard, promising research in this context is the development of methodological foundations for the formation of optimal models of information infrastructure in the context of digitalization of the economy and business communications.

Development of Local Accounting Theories on the Example of the Theory of Management Accounting of Agricultural Enterprises

2021 ◽  
pp. 197-210
Author(s):  
Vera Savchenko ◽  
◽  
Iryna Smirnova ◽  
Nadiya Smirnova ◽  
◽  
...  
Keyword(s):  
Management Accounting ◽  
International Standards ◽  
Special Importance ◽  
Accounting System ◽  
Managerial Accounting ◽  
Agricultural Enterprises ◽  
Modern Business ◽  
Business Entities ◽  
Time Changes ◽  
Definition Of

Modern business conditions require updating approaches to the management system, and, accordingly, managerial accounting. Therefore, the issues of deepening research of sectoral specifics of managerial accounting acquire special importance and its influence on the organization and conduct of this type of accounting. The purpose of writing an article is to study the features of the interpretation of the content of the term "managerial accounting" and their impact on the organization of this type of accounting in agrarian enterprises. Scientists, who investigated history of development of managerial accounting, diverge in thoughts on the period of managerial accounting and to further periodize its development. For the first time, the introduction of managerial accounting in practical activities of national enterprises was violated in October 1998 with the adoption of a Program for reforming the accounting system with the application of international standards. Most western researchers support the statement that managerial accounting is a process of preparing information necessary to manual for management. Investigation of the content of existing definitions of managerial accounting allowed a number of conclusions. First, it concerns the definition of managerial accounting at the legislative level. Since managerial accounting is a comprehensive area of activity, it indicates the need to amend the text of the Law of Accounting and financial statements where these circumstances are not taken into account. Secondly, when developing a methodology for managerial accounting in domestic agrarian enterprises, it is necessary to take into account, except for the world experience of accounting practice, achievements of domestic scientists, as well as the specifics and real state of functioning of business entities. Thirdly, the spectrum of opinions on determining the managerial accounting system is very wide. In this case, the interpretation of its content over time changes has been presented. Fourth, in existing studies and definitions of managerial accounting in agriculture there is no sector color. One of the most important tasks of managerial accounting for managers of agrarian enterprises should be the formation of complete and reliable accounting information on the results of the activities of production and functional divisions of enterprises. Maintaining management accounting at the enterprise should be theoretically substantiated, methodically justified and suitable for practical use. Awareness of the need and desire to introduce managerial accounting is not enough to implement this intention. The size of the enterprise needs to provide information to all levels of management, as well as the ratio of expenses and benefits from the introduction of managerial accounting should be played crucial value.

scholarly journals Current determinants of the national accounting system transformation in Iraq

2021 ◽  
pp. 114-121
Author(s):  
K.S.A. Ahmed ◽  
A. K. Musaelyan ◽  
M. V. Krasnoplakhtich
Keyword(s):  
Financial Reporting ◽  
System Development ◽  
International Standards ◽  
National Standards ◽  
Accounting System ◽  
System Transformation ◽  
Cultural Traditions ◽  
National Accounting ◽  
Current Accounting ◽  
The Republic

The article examines the most relevant issues of the external and internal factors’ influence on the accounting current development in Iraq. Historically, Iraq’s accounting system has been shaped by cultural traditions, religion, economic development and political trends over a long period, from ancient times to the present. Its origins date back to the Sumerian kingdom and before the overthrow of the S. Hussein regime. At present, not only national priorities but also global accounting trends have changed. Being formed in parallel with the development of the Republic of Iraq, the current accounting system is not oriented towards the requirements of International Financial Reporting Standards. In order to identify the current determinants of the national accounting system development, the actual model features and the conditions for consolidation with international standards have been analysed. The main directions of accounting harmonisation in the Republic of Iraq towards the international standards integration into the national system have been identified. The main steps of the transformation of national standards to international standards have been presented. 

scholarly journals Development of Accounting in Ukraine Based on the Implementation of IFRS: Problems and Prospects

2021 ◽  
pp. 36-43
Author(s):  
Tetiana Shepel ◽  
Keyword(s):  
Capital Markets ◽  
Financial Statements ◽  
International Standards ◽  
National Standards ◽  
Accounting System ◽  
Economic Activities ◽  
Additional Tool ◽  
Advantages And Disadvantages ◽  
Accounting Practice ◽  
Regulatory Bodies

For more than fifteen years in Ukraine, the process of reforming the accounting system has been carried out on the basis of the introduction of the IFRS methodology. New national standards have been adopted; many changes have been made to the Accounting Law that in the end gave enterprises the opportunity to apply original international standards, and their national counterparts. The purpose of the article is to systematize the problems of introducing IFRS into Ukrainian accounting practice and to substantiate the prospects for the development of domestic accounting on the basis of further implementation of the IFRS methodology. The problems of applying IFRS in Ukraine at different stages of their implementation were considered. The advantages and disadvantages of applying international standards in the accounting practice of Ukrainian enterprises were revealed. It was found that the employees of accounting services were not sufficiently prepared for the preparation of financial statements in accordance with IFRS, in connection with which the demand for accounting outsourcing services increased and there was a need to develop and conduct accounting training seminars. The adoption of national standards on the basis of international standards should only in theory ensure their complete identity, but in practice disagreements arose between the norms of certain standards. These circumstances led to the need for wider application of original IFRS, rather than their national counterparts. For national supervisory and regulatory bodies, IFRS have become an additional tool for effective monitoring and supervision of the economic activities of enterprises. The use of IFRS has opened access to Western capital markets for Ukrainian enterprises.

scholarly journals Analysis of the Methodology of Fixed Assets in Accordance with IAS 16 “Fixed Assets” AND P(S)BU 7 “Fixed Assets”: Theory and Practice

2018 ◽  
pp. 102-112 ◽  
Author(s):  
L. V. Shkulipa
Keyword(s):  
Accounting Standards ◽  
Theory And Practice ◽  
International Standards ◽  
National Standards ◽  
International Accounting ◽  
Accounting System ◽  
International Accounting Standards ◽  
Record Keeping ◽  
National Accounting ◽  
Fixed Assets

The importance of transparent, complete, authentic and timely information comprehensible for all the users of financial reporting has grown in the context of Ukraine’s integration in the international economy. The issue of harmonizing the national accounting system with the international standards is, therefore, on the agenda of the national statistics system. Apart from this, introduction of the international accounting standards in the Ukrainian statistics practice is expected to make Ukraine more attractive for foreign investors and lenders. As theoretical and practical problems related with harmonizing the national accounting standards with international ones are not fully elaborated, the article’s purpose is to analyze the methodology of fixed assets recording by international and national standards, with providing, in table form, comparative characteristics of the underlying sections of International Accounting Standards (IAS) 16 and Rules (Standards) of Accounting (R(S)A) enforced in Ukraine, and to illustrate their practical use. The comparison covers recognition, valuation, recording and reporting of fixed assets, elements of the original cost (estimates at the date of recognition), formation of the original value of fixed assets as a result of various events, revaluation of fixed assets, frequency of revaluation of the liquidation value of fixed assets etc. Practical issues related with fixed assets overvaluation (undervaluation), depreciating, disposal and exchange are highlighted.    The comparative analysis shows quite significant differences between the two documents in valuation, revaluation, liquidation, disposal of fixed assets. They can be explained by national specifics of record keeping in Ukraine, fully considered in the national standards, and, consequently, by adaptation of accounting in Ukraine to the national economy needs.   

scholarly journals BUILDING OF THE INTEGRATED DISTRIBUTED INFORMATION SYSTEMS SUPPORTING SCIENTIFICALLY-EDUCATIONAL ACTIVITY

2021 ◽  
Vol 82 (4) ◽  
pp. 151-163
Author(s):  
S.K. Serikbayeva ◽  
◽  
J.A. Tussupov ◽  
M.A. Sambetbayeva ◽  
G.S. Borankulova ◽  
...  
Keyword(s):  
Information Systems ◽  
Scientific Research ◽  
Semantic Space ◽  
Information Infrastructure ◽  
International Standards ◽  
Educational Activity ◽  
Distributed Information Systems ◽  
Distributed Information ◽  
Building Information ◽  
Types Of Information

The article is devoted to the development of the fundamental foundations of the technology of creating models, methods for building information systems integrated into the open semantic space to support scientific activities, consistent with international standards and trends in the development of both national and international information infrastructure. Information systems that support scientific research operate with various types of information.

scholarly journals INFORMATIONAL SUPPORT OF THE RURAL AREAS’ DEVELOPMENT

2018 ◽  
Vol 4 (4) ◽  
pp. 93-99
Author(s):  
Iryna Honcharenko ◽  
Liliia Kozachenko ◽  
Tetiana Moroz
Keyword(s):  
Information Systems ◽  
Rural Areas ◽  
Social Life ◽  
Information Technologies ◽  
Information Provision ◽  
Virtual Space ◽  
International Standards ◽  
National Standards ◽  
Information Support ◽  
Informational Support

The purpose of the article is to determine peculiarities of using modern communications and telecommunications, virtual space, assessing the availability of relevant information that reflects all aspects, processes which are taking place in the economic, social life, and ecology of rural areas. Another purpose is the development of directions for solving existing problems. Methodology. Methods for theoretical synthesis, analysis, and comparison were used in the process of determination of features and substantiation of the basic concepts. Results of the research. It was revealed that in the information provision of Ukrainian rural areas functioning has accumulated a considerable potential. There are such crucial strengths as an existence of a developed infrastructure of state statistics, hierarchically structured organizational structures (centre, region, district) that can provide information collection and processing, as well as its distribution in the opposite direction. Also, there are highly skilled IT specialists and organizational opportunities for their training and retraining. Among other points are the following: an existence of the databases, where scientific and technical information were accumulated; an existence of the databases of modern agricultural technologies; and there is also a developed research infrastructure. But today, the level of use of automation tools continues to remain extremely low in the rural management authorities in Ukraine. The long-standing experience in using information technologies by enterprises and organizations is practically not used in the management of territories. Full informational support of rural areas is possible in case of the organization of the qualitative monitoring of their development with simultaneous taking into account further forecasts for a set of most characteristic indicators for the territory in a certain period of time. A promising task is the integration of Ukraine’s information systems into the international information space. This task involves synchronizing national standards, methodologies, and tools with international standards, as well as improving communication with international scientific and information centres. Practical implications. The creation of an integrated information and communication system of rural areas will help to solve the tasks of effective territorial management. The main components of this system will be the following: the developed infrastructure for access to information; informational systems of local self-government bodies; informational monitoring systems; e-commerce and marketing systems; consulting electronic services; distance learning and retraining systems. Within the enterprises, it is necessary to use information and computer technologies for the accumulation of data about the social, economic, and ecological activity. It is advisable to supplement the monitoring information regarding the development of rural areas by subjective assessments, results of sociological surveys. An improvement of the software system “Household Accounting for Village Councils” involves the use of clientserver technology with the combined use of telecommunication and print media. A promising area for research and management of rural areas on the basis of the spatial representation of processes is the use of geographic information systems and global positioning. Value/originality. The integrated informational and communicational system of rural territories will ensure the efficiency and quality of their information support and will become the basis of effective management.

From accounting to report: Digitalization of college and related issues

2020 ◽  
pp. 16-25
Author(s):  
D. N. Butorin
Keyword(s):  
Information Systems ◽  
Vocational Education ◽  
Professional Education ◽  
Vocational Training ◽  
Oil And Gas ◽  
Information Service ◽  
Accounting System ◽  
Educational Organization ◽  
Job Tasks ◽  
Digital Services

The article discusses the process of the digitalization of the educational organization of secondary vocational education. When automating routine processes, at some point, problems may arise in the transition from solving local accounting problems to submitting regulated reports. Often, digitalization becomes the only possible solution to the problems of combining the performance of job tasks based on data from various departments. This is especially evident when implementing integration with external federal information systems. The development of digital services for students with the help of the information service “NaLentu!” (”Go to a Class!”) is shown. Based on it, the mailing of the schedule, the “digital student’s record-book”, and the order of documents are implemented. It is described how one of the federal systems became the reason for the digitalization of processes in social accounting, the appointment and accrual of grants. The problems of the implementation of the accounting system on the part of employees, in particular, the perception by some of them of digitalization as a threat to their interests, are indicated. Further automation trends after the implementation of information systems in the decision of the central tasks of the educational organization are demonstrated. The stages of the introduction of information systems for accounting for vocational training and additional professional education are described, the analysis of the results of their implementation on the basis of College of Oil and Gas in Achinsk is given.

Discussion on Determination of Non-Methane Hydrocarbons

2014 ◽  
Vol 1073-1076 ◽  
pp. 562-566
Author(s):  
Zhe Min Li
Keyword(s):  
International Standards ◽  
National Standards ◽  
National Standard ◽  
Measure Methods

This paper summarized the measure methods which include both Chinese national standards and international standards of how to determine the concentration of Non-methane Hydrocarbons (NMHC).Some problems and suggestions were discussed in this paper to improve the level of the measure methods and prompt the establishment of relative Chinese national standard.

scholarly journals Knowledge audit as an important tool in organizational management: A review of literature

2021 ◽  
pp. 026638212098603
Author(s):  
Lateef Ayinde ◽  
Ibrahim Oluwapelumi Orekoya ◽  
Qaozara Adebanke Adepeju ◽  
Adeyinka M Shomoye
Keyword(s):  
Knowledge Management ◽  
Explicit Knowledge ◽  
Research Question ◽  
International Standards ◽  
National Standards ◽  
Review Of Literature ◽  
Important Conclusion ◽  
Knowledge Audit ◽  
Review Current

The purpose of this paper is to review current literature on knowledge management and highlight the importance of knowledge audit in bringing about a holistic knowledge solution to knowledge management. Based on the review of literature on knowledge management, this study points out the role of knowledge audit in solving the challenges in organizations’ tacit and explicit knowledge. Specifically, the paper concentrates on knowledge audit, knowledge risk and international and national standards on knowledge audit processes. The contribution of this study to literature are the suggestions that knowledge risk and international standards procedures could be applied to knowledge audit. The important conclusion of this paper is that knowledge risk management has not been fully explored in the study of knowledge audit. The paper addresses the research question of what organizations must embark on in the process of knowledge audit. The paper attempts to provide answer to the question by highlighting the importance of knowledge audit and the reasons why organizations carry out knowledge audit, and also the existing knowledge audit frameworks and methodologies.

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