Research of some problems and development directions’ formation of formal theory and methodology of accounting and analytical guarantee
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 11, Issue
Abstract
It is proved that the acceleration of scientific and technological progress and the improvement of the mechanism, methods of management – these are two major levers of lifting to the new stage of the entire economic construction of the country. In the condi-tions of modern scientific and technological revolution, accounting becomes of special importance. It becomes one of the important components of effective management mechanisms – a means of control and management. The decisions of the president and the government contain requirements for improving accounting and control over the coming years. But despite growing attention to improving the processes of accounting and computing, the organization, accounting, continues to be too laborious. It is argued that in recent years a number of works have been published, where the ways of accounting development are considered. The experience gained in our country and abroad in the field of development and improvement of individual areas of accounting work, allows us to conclude that the necessary systematic in-depth research in the field of theoretical-methodological and organizational accounting principles from the formal-structural point of view. This is dictated not only by the needs of functional development, but also the possibility of further improvement of the science of accounting. Of course, the literature rightly pointed out the absence of serious developments in the theory of accounting and pointed to the need to develop this theory with the use of advanced methods of the technological process. Logically, in the work the problems and formed directions of the development of formal theory and accounting methodology are developed. It is substantiated that the development of a single accounting model should be based on such fundamentally important starting positions: in the logical deductibility of some accounting metrics from others; in the liquidity of accounting, which consists in the possibility of prompt issuance of output accounting and analytical information on demand in the dialogue mode in an arbitrary group at any time; in the maximum combination of the significance of financial, tax, management and other types of accounting; in the activity of accounting, which consists in the possibility of such a change, which would cost cheaply, was carried out quickly and did not require significant labour costs; in a single approach to functional development etc.
Authors and Affiliations
Serhii Anatoliiovych Tkachenko, Olena Mykolaivna Potyshniak
Keywords
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