Transformation of the Information Function of Accounting as a Response to the Challenges of the Contemporary Economics
Journal Title: Бізнес Інформ - Year 2016, Vol 3, Issue
Abstract
The article is aimed at studying theoretical aspects of development of information function of accounting in the context of the information economics. Evolution of the common characteristics of information society has been considered, views of scholars on the definition of substance of information function of accounting have been systematized. The study identified a number of new strategically important tasks in the sphere of accounting, related to: studying the characteristics of information processes; profiling consumers of accounting information; compliance with latest accounting functions (social, coordination, etc.); ensuring the further development of national accounting models on the basis of international experience. It has been substantiated that realization of information function in the accounting system faces a number of problems, which, given the challenges of the contemporary economics and requirements on the part of managerial processes, is a priority for further research.
Authors and Affiliations
Oleg Vysochan, Iryna Kish
Keywords
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