THE ROLE OF THE SYSTEM CONSTITUENTS OF ACCOUNTING IN ENSURING BUSINESS CONTINUITY
Journal Title: Економіка розвитку - Year 2015, Vol 76, Issue 4
Abstract
The influence of informatisation on the system constituents of accounting has been studied as the main method for overcoming informational asymmetry of entrepreneurial activity. As a result of the conducted investigation, a structural and logical model of interrelation of the accounting system constituents has been offered to help form the informational genotype of the enterprise which defines objective, temporary, structural, organizational and functional characteristics of the system of administration. The classification of informational asymmetry types as for interaction objects has been suggested. The expediency of dividing the informational asymmetry into internal and external has been proved which helps to prevent negative situations and plan steady development of the enterprise. The internal informational asymmetry has been found to be significantly wider than the opportunistic behavior as it does not only embrace the facts of conscious improper use of unequal informational conditions, but also includes distortions appearing in the system of accounting and analytical support as a result of the accounting system imperfection: methodological, methodical, organisational, qualifying, mathematical, technical. A definition of the accounting system informational asymmetry has been offered which implies insufficiency of relevant information for making decisions by individual participants in economic processes. It has material nature as for the distribution of the economic activity results among the users of the accounting and analytical support. The key aspects of the users' property interest impact on the level of informational asymmetry have been examined. Some accounting innovations have been offered as to the valuation of property under the influence of the modern philosophy of opinions on the essence and nature of threats and risks occurring in unstable transactional processes.
Authors and Affiliations
T. Tarasova
Keywords
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