ACTUALIZATION OF SYNERGETIC APPROACH IN THE INVESTIGATION OF ACCOUNTING ORGANIZATION
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 1
Abstract
This article summarizes scientific data on the research topic, proves that modern accounting system should meet strategic goals of an enterprise. It justifies the idea that the issue of developing a rational accounting organization model, which is commensurable to the needs of accounting information users, is crucial at the current stage. The article presents components of an integrated accounting system that are classified depending on binding types of accounting and the types of accounting that require special knowledge and have specific methodology. Also, components of accounting organization are determined with due regard for the system approach (methodical, organizational and technological) and directions of accounting organization are established based on the synergetic approach (axiomatic, conceptual, informational, humanitarian, financial, investment, strategic, innovative, ecological).
Authors and Affiliations
M. B. Zholobetska
Keywords
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