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- Title
ПРАКСЕОЛОГІЧНА ГРАМАТИКА ДІЙ У РОЗВИТКУ СУЧАСНОЇ ОБЛІКОВО-АНАЛІТИЧНОЇ СИСТЕМИ У КОНТЕКСТІ ЗАБЕЗПЕЧЕННЯ ІНФОРМАЦІЙНИХ ЗАПИТІВ
- Authors
Любенко, А. М.; Кундря-Висоцька, О. П.; Рудницька, О. В.
- Abstract
The article substantiates the appropriateness of the use of the praxeological approach to studying the conditions of development of the modern accounting and analytical system as a methodological tool, which allows to analyze the effectiveness of its functioning in the context of integration guidelines for the development of modern business, the expansion of information queries, multilevel integration of elements of the accounting and analytical system in the context of the justification of the «grammar of action» in the development of a modern accounting and analytical system in order to improve its methodology, definition of weak links, updating methodological content, redistribution of functions among responsible executors, etc. The article analyzes the approaches to understanding and determining the essence of the accounting and analytical system. Highlights an integrated path that involves the information product itself, formed as a result of functioning of the corresponding information subsystems, as well as the process of functioning of such subsystems, which allows to focus attention not only on the final information product, but also on the whole process of its creation, as well as significantly expands the domain of accounting and analytical research and allows us to formulate a set of measures aimed at improving the accounting and analytical system, which substantially expands the domain of accounting and analytical research and allows you to create a set of measures to improve the accounting and analytical system «in space and time». «In space» — on the key links of the information system (accounting, analysis, control, management, etc.) and «in time» — the current period, the prospect. In particular, the article analyzes the availability of problems of the development of socio-ecological and economic relations in society, the need to improve the translation capabilities of the accounting process in accordance with modern information needs, stipulate the need to outline the methodological sequence of reforming the accounting and analytical system and its effective testing. In this regard, the article proves the need to focus on the modern requirements for the accounting profession, which are conditioned by new standards in the management of modern business. It substantiates the decisive role of the professional qualities of a specialist in accounting in accordance with the Code of Ethics of Accountants, developed by the International Federation of Accountants in order to effectively develop a modern accounting and analytical system in the field of sustainable development, application in the automation of accounting of cloud technologies, «virtual» accounting.
- Subjects
INTERNATIONAL Federation of Accountants; BUSINESS development; OCCUPATIONAL roles; ECONOMIC development; INTERNATIONAL organization
- Publication
Financial & Credit Activity: Problems of Theory & Practice, 2019, Vol 2, Issue 29, p178
- ISSN
2306-4994
- Publication type
Article