AREAS OF ACCOUNTING DEVELOPMENT IN THE NETWORK SOCIETY: INSTITUTIONAL ASPECTS.
Journal Title: Проблеми системного підходу в економіці - Year 2017, Vol 3, Issue 59
Abstract
A gradual transition from industrial to post-industrial society of the leading economically developed countries has been grounded. The main features of post-industrial society (the development of services, in particular relating to the production, storage, processing and sale of information and knowledge) have been considered. An important role of computers and networks for the effective functioning of post-industrial society has been emphasized. The necessity of accounting improvement based on the features of enterprises in the network society has been grounded. The essence of the network economy, the concept of enterprise network and the open network structure have been grounded. The features of network economy impact on the development of accounting entities have been disclosed. Determined that the issue of the network economics pay attention O. Baryzhykova, H. Bobzin, V. Buhorskyy, Z. Ignatenko, G. Knips, E. Moiseenko, S. Parinov, I. Strelets, O. Tsukanov, A. Varzunova and others. Common features of the network structure, regardless of their type, have been allocated. The features of networks as object of institutional analysis have been disclosed. Types of institutional interaction between traditional companies and networking companies have been allocated and grounded. The necessity of accounting development in the context of network economy to overcome the shortcomings of conventional accounting model has been grounded. Two main trends of accounting in terms of network economy have been allocated and grounded. The basic directions of the theory of networks in accounting (accounting and information support of network enterprises; construction of network form of accounting organization in the companies) by analyzing the works of scientists have been grounded.
Authors and Affiliations
I. A. Yuhimenko-Nazaruk
Keywords
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