STRUCTURE OF ACCOUNTING IN THE KNOWLEDGE ECONOMY
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 3, Issue 3
Abstract
Introducsion. The relevance of taking into account the structure of the problem is due to contradictions between the limited stereotypical information resources, which traditionally supplies «accounting» accounting and management needs of different levels of government in the original information for the daily work. Methods. If accounting is a science, then it must rely on a strong theoretical foundation, developed a theory of knowledge with the use of conceptual and kategorìjnogo apparatus, philosophy, sociology, psychology, semantics, Informatics, Cybernetics and other sciences. Results of the study of accounting system in Ukraine testify to its archaic, because until now it retains the main features of the Middle Ages, it is limited, as a rule, the disclosure of information in only one aspect of the financial activity of the enterprise, and remains indifferent to the information needs of managers of operational and strategic levels. Nowadays, you need to dramatically change the paradigm, and the theory of the structure of the accounting system, able to expand the information for the knowledge economy. Discussion. Prospects of a new paradigm of accounting the author sees the need to change the thinking of accountants, overcoming the negative attitude towards economic issues and business requirements, focusing on the development of modern accounting theory, it reveals information content, not just data processing procedures. The structure of the system consists of three subsystems - the operational, financial and strategic accounting, which give a real picture of the enterprise.
Authors and Affiliations
Mykhailo Pushkar
Keywords
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