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Journal articles on the topic 'Accounting information base'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Bánociová, Anna, and Ľudmila Pavliková. "Accounting Plan – Information Base for Management." Procedia Economics and Finance 15 (2014): 312–17. http://dx.doi.org/10.1016/s2212-5671(14)00513-9.

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TITOVA, Elena A. "Supporting financial controlling at the university: Accounting information." International Accounting 22, no. 6 (2021): 684–96. http://dx.doi.org/10.24891/ia.24.6.684.

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Subject. This article assesses the existing accounting information from the position of its relevance when forming indicators of financial controlling of the university. Objectives. The article aims to develop accounting support for financial controlling at universities based on a study of the used approaches to the presentation of its information base. Methods. For the study, I used the methods of analysis, comparison, and generalization. Results. The article presents proposals for the development of the information base of financial controlling of universities. It summarizes the approaches t

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3

Rushinek, Avi, and Sara F. Rushinek. "Data base administration in accounting information systems." ACM SIGMIS Database: the DATABASE for Advances in Information Systems 16, no. 3 (1985): 13–17. http://dx.doi.org/10.1145/2147769.2147771.

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4

Irvan, Iswandi, Supriana Suwardi Iping, and Ulfa Maulidevi Nur. "Automatic Data Interpretation in Accounting Information Systems Based on Ontology." TELKOMNIKA Telecommunication, Computing, Electronics and Control 15, no. 4 (2017): 1817–29. https://doi.org/10.12928/TELKOMNIKA.v15i4.6414.

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Financial transactions recorded into accounting journals based on the evidence of the transaction. There are several kinds of evidence of transactions, such as invoices, receipts, notes, memos and others. Invoice as one of transaction receipt has many forms that it contains a variety of information. The information contained in the invoice identified based on rules. Identifiable information includes: invoice date, supplier name, invoice number, product ID, product name, quantity of product and total price. In this paper, we proposed accounting ontology and Indonesian accounting dictionary. It

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Pushkar, Mykhailo. "DEVELOPMENT OF INFORMATION BASE FOR MODERN BUSINESS." INNOVATIVE ECONOMY, no. 7-8 (2021): 110–18. http://dx.doi.org/10.37332/2309-1533.2021.7-8.15.

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Purpose. The aim of the article is to form the new approaches to the expansion of information resources in the system of management accounting for the needs of management based on the use of potential opportunities in the information field of business. Methodology of research. The content of the article is based on the use of such scientific apparatus as historical method (in the study of industrialization of society and the emergence of management accounting), sociological analysis (in studying the factors of informatization of society and business), development of accounting science (based o

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Устинова and Yana Ustinova. "Accountant professional judgment as an instrument of accounting decision selection." Auditor 1, no. 1 (2015): 61–70. http://dx.doi.org/10.12737/12791.

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This article bases necessity and expediency of use the accountant professional judgment as an instrument of reduction entropy of accounting system and decision of accounting problems in the framework of “true and fair view” concept. By this marks the base types of uncertainties, which demand making professional judgment, determines the information sources and stages of its forming, means the difficulties of its practice use.

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Frezatti, Fábio, David B. Carter, and Marcelo F.G. Barroso. "Accounting without accounting." Accounting, Auditing & Accountability Journal 27, no. 3 (2014): 426–64. http://dx.doi.org/10.1108/aaaj-01-2012-00927.

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Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper ackno

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Kostyukova, E. I., V. S. Germanova, K. Y. Bushlina, and V. I. Khoruzhy. "Management accounting as an information base for making management decisions." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 9 (September 1, 2021): 24–36. http://dx.doi.org/10.33920/sel-11-2109-03.

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This article discusses topical issues of management accounting in agriculture in the form of an information database for making management decisions in the context of economic crisis processes. The main factor of the management accounting system is its economic efficiency, that is, the benefits that are used to use the resources of the management accounting system, through the use of quality resources of the used operational management decisions. Rules for choosing management decisions of agricultural organizations.

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Bakulina, Galina, Galina Kalinina, Inna Luchkova, Maria Pikushina, and Alla Gracheva. "Transformation of the accountancy profession during digitalization of agriculture." BIO Web of Conferences 17 (2020): 00188. http://dx.doi.org/10.1051/bioconf/20201700188.

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The article is devoted to the changes in the profession of accountant and accounting in the process of digitalization of the agricultural economy. The concept of digitalization of the economy is revealed, its directions in the agricultural sector are determined. The necessity of creating a single information space of an agricultural enterprise that promotes the interaction of structural units is considered. The priority role of accounting in the formation of the information base and in the creation of an analytical platform for the digitalization of the agro-industrial complex is highlighted.

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Eremeeva, Ol'ga. "Non-financial environmental information in public statements of companies." Auditor 8, no. 10 (2022): 19–24. http://dx.doi.org/10.12737/1998-0701-2022-8-10-19-24.

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The article considers the problem of the necessity and sufficiency of non-financial envi-ronmental information in the public accounting of companies. The article substantiates the importance of creating a unified information base of operational, environmental, sta-tistical, and accounting data at the enterprise, using related and recurring data of these types of accounting when forming public reporting. The recommendations of the Bank of Russia on the reflection of environmental information in reporting are analyzed. The requirements of normative documents on environmental reporting were highl

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11

Шаровська, Тамара Сергіївна, and Ольга Миколаївна Старенька. "Operational accounting and control: information base for timely management decisions." Technology audit and production reserves 1, no. 6(21) (2015): 66. http://dx.doi.org/10.15587/2312-8372.2015.38596.

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Kalabukhova, Svitlana, and Tetyana Tokareva. "Transparency of the accounting information." Economic Analysis, no. 32(4) (2022): 186–97. http://dx.doi.org/10.35774/econa2022.04.186.

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Introduction. The need to ensure the transparency of accounting information is due to the need to reduce asymmetry of information for different groups of stakeholders, reduce the risks of financial fraud, and strengthen corporate governance. It is extremely important to assess the transparency of financial reporting in the context of truthful presentation of accounting information by management personnel on the formation of financial results of activities to owners and investors. A number of issues remain unresolved related to the analytical procedure for assessing the level of transparency of

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Tikhonova, Irina. "Problems of Electronic Workflow Application in Accounting." Bulletin of Baikal State University 29, no. 1 (2019): 132–37. http://dx.doi.org/10.17150/2500-2759.2019.29(1).132-137.

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Switch to accounting in electronic form is becoming more and more widespread. The article addresses the following issues: prospects of relations between accountant and computer equipment under the influence of information systems development; threats of unauthorized access and misuse of information in an electronic document by legally working employees of the organization; the changes in the methodological approach associated with the formation of the legal framework governing electronic document flow and its practical results are analyzed. The main conclusions are as follows: the use of infor

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Verbytska, V., and V. Bredikhin. "THE IMPORTANCE OF THE ORGANIZATION OF ACCOUNTING AND CLASSIFICATION OF ACCOUNTING." Series: Economic science 5, no. 165 (2021): 33–37. http://dx.doi.org/10.33042/2522-1809-2021-5-165-33-37.

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The article considers the current state of methodological tools for the formation of financial statements, based on the interests of consumers of such reporting and the current state of the domestic economy. On the basis of the organization of accounting the necessary general theoretical provisions and methodology of formation of system of the accounting administrative reporting are defined, following which it will be possible to speak about existence of necessary conditions of formation of a qualitative information base for acceptance of administrative decisions. A description of the range of

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PRAVDIUK, Nataliia. "ACCOUNTING OF EXPENDITURE MANAGEMENT TACTICS." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (52) (June 26, 2020): 149–65. http://dx.doi.org/10.37128/2411-4413-2020-2-11/.

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The article analyzes the methodological approaches to the operational management of costs, defined as tactics, accounting tools. Such a methodology should be formed and detailed for macro and micro levels, taking into account the needs of management at each level of the hierarchy. The author interprets the category of “cost management” as a process of choosing the means of influencing expenses in order to achieve strategic goals of activity at hierarchical levels of management. The essence of the current and strategic cost management is disclosed, the place of accounting support for the cost m

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Maistrenko, Natalia Mykolaivna. "Formation of an information base for management of circular economy implementation in agricultural enterprises." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(60) (April 30, 2025): 17–22. https://doi.org/10.26642/pbo-2025-1(60)-17-22.

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Agricultural enterprises are characterized by significant amounts of waste generation, which requires an effective accounting system. The introduction of a clear accounting methodology will help to ensure control over the movement of waste at all stages of the production process, minimize the negative impact of waste on the environment, optimize costs associated with the disposal and reuse of raw materials. Qualitative accounting plays a strategic role in shaping the financial results of the enterprise. The proposed methodology should include the development of a clear classification of waste

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Bunto, E. A., and O. S. Dyakonova. "IMPROVEMENT OF INFORMATION BASE OF MANAGEMENT ACCOUNTING AT THE ENTERPRISES OF THE RADIO-ELECTRONIC INDUSTRY." Vestnik Universiteta, no. 5 (July 16, 2020): 97–103. http://dx.doi.org/10.26425/1816-4277-2020-5-97-103.

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The article is devoted to the problems of improving the information base of management accounting at the enterprises of the radio-electronic industry. It has been proved that the effective functioning of organizations of the radio-electronic industry is one of the sources of achieving sustainable socio-economic development of the country, and rational management is based on information resources, which are formed through the movement, processing and structuring of data necessary to improve the efficiency of the enterprise. Qualitative characteristics of management information has been given. T

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Koornhof, Carolina. "A systems approach to research inquiry in accounting: A research note." South African Journal of Economic and Management Sciences 4, no. 2 (2001): 254–62. http://dx.doi.org/10.4102/sajems.v4i2.2640.

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Accounting research is strongly influenced by the research methodology and methods adopted in the natural sciences. As a result many researchers in Accounting have steered away from non-formal or interpretative methods. From a methodological perspective, Accounting research therefore has a narrow base (Tomkins and Groves, 1983). A solution to expanding the research base may be to search for non-formal, naturalistic research methods in disciplines related to Accounting, where they are more established. The purpose of the article is to introduce a research method, employed in Management Informat

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19

LI, Xuefen. "Discussion on monthly financial accounting report of public institution under new government accounting system." Theory and Practice of Social Science 4, no. 1 (2022): 12–19. http://dx.doi.org/10.6914/tpss.040102.

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The new government's accounting system officially implemented in 2019, Implemented "double base" accounting system, It is a parallel accounting system of financial accounting based on accrual basis and budget accounting based on cash basis, The financial reporting system also implements the "dual reporting" system, required to provide both final accounts and financial reports. The purpose of this paper is to explore the accounting system under the new government, In accordance with the requirements of the management of general public institutions or other accounting information users for month

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Budko, Oksana. "FINANCIAL ACCOUNTING IN THE SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT OF SUSTAINABLE DEVELOPMENT OF THE ENTERPRISE." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(2) (June 2, 2021): 94–99. http://dx.doi.org/10.31319/2709-2879.2021iss1(2).232595pp94-99.

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The article points to the need to build a system of accounting and analytical support for sustainable development, which will be a reliable information base for making effective management decisions. It is determined that the system includes an accounting subsystem, the basis of which is financial accounting. The purpose of financial accounting is to ensure the preparation and disclosure of information about the financial condition and results of the enterprise, which are related to economic, environmental and social aspects of the activity. The content of the component composition of financia

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21

Khan, Muhammad Akram. "On Islamic Accounting." American Journal of Islam and Society 11, no. 1 (1994): 120–21. http://dx.doi.org/10.35632/ajis.v11i1.2461.

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Islamic accounthg is an emerging field of study. With the establishmentof several Islamic banks, interest in this area has increased. Thepresent booklet is a master’s thesis, submitted to the Intemational Universityof Japan, consisting of four chapters and five appendices. Chapterone reviews western accounting and its evolution. Its main argument isthat western accounting developed in response to the needs of evolvingcapitalism. Due to social assumptions of the primacy of self-interest andthe profit motive, accounting serves the needs of business and not thoseof society. Society makes only an

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22

Kulynych, Myroslava, and Nataliya Shepelyuk. "USE OF DIGITAL TECHNOLOGIES IN THE FORMATION OF ACCOUNTING AND ANALYTICAL INFORMATION BY ENTERPRISE MANAGERS." Economic journal of Lesia Ukrainka Eastern European National University 4, no. 20 (2019): 189–97. http://dx.doi.org/10.29038/2411-4014-2019-04-189-197.

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Due to the dynamic development of accounting, there is a process of active integration of traditional methods of accounting, analysis, control and audit with managerial techniques in a single analytical and accounting system of data acquisition and processing. The importance of accounting and analytical information in making science-based management decisions in a fast-changing external environment, uncertainty in the behavior of economic entities of the market significantly increases and depends on the quality of accounting and reporting space, that is provided by using digital technologies.

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Kostyukova, E. I., A. V. Frolov, S. Y. Shamrina, and S. V. Bogachov. "Accounting and analytical aspects of the formation of financial results of the corporation." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 6 (June 19, 2023): 351–58. http://dx.doi.org/10.33920/sel-11-2306-03.

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The article offers the developed accounting and analytical models of financial results formation recommended for large agricultural organizations of the Stavropol Territory on the basis of the information base of accounting and tax reporting.

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Serpeninova, Yuliia, Iryna Sadovskа, and Daria Novykova. "THE ESSENCE OF ACCOUNTING PARADOXES." Economic journal of Lesya Ukrainka Volyn National University 4, no. 28 (2022): 25–30. http://dx.doi.org/10.29038/2786-4618-2021-04-25-30.

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Accounting information serves as a primary source for the formation of financial statements, based on which further decisions are made. However, existing forms of financial reporting cannot fully meet the information needs of users. One of the reasons is the paradox of accounting information. Accounting paradoxes are a little-studied issue that requires proper coverage, first of all, the generation of theoretical and methodological framework, to better understand and optimize existing contradictions and controversial issues. The article describes the variety of methodological approaches

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KARZAEVA, N. N. "ASSESSMENT OF THE RELIABILITY OF THE INFORMATION OF THE ACCOUNTING SYSTEM OF ECONOMIC ENTITY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 7 (2021): 94–99. http://dx.doi.org/10.36871/ek.up.p.r.2021.07.01.012.

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The information base of management decision-making makes it necessary to include a threat to the accounting system of an economic entity in the information security objects. The article proposes two criteria for classifying threats to the accounting system: the content of threats and the impact on the reliability of financial information. The conclusion is made about the construction of indicators for assessing only threats that have a direct impact on the reliability of information. Based on the principles of validity, measurability and simplicity, indicators corresponding to the threat of ac

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Kaminska, I., S. Homa, and Y. Chuchuk. "Social accounting as an information base for sustainable business concept implementation." Galic'kij ekonomičnij visnik 60, no. 5 (2019): 121–28. http://dx.doi.org/10.33108/galicianvisnyk_tntu2019.05.121.

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MUZYCHUK, Mariana. "ACCOUNTING OF CONTROLLED TRANSACTIONS." Herald of Kyiv National University of Trade and Economics 143, no. 3 (2022): 126–36. http://dx.doi.org/10.31617/visnik.knute.2022(143)10.

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Introduction. In the context of economic globalization, the role of international groups of companies (MNE Group). States are improving tax control over the payment of MNE Groups’ taxes, in particular, much attention is given to the rules of transfer pricing (TP). The TP rules are becoming more and more complex and it is important for enterprises to build an effective management system of the transfer pricing of the company and develop a policy on transfer pricing to minimize tax risks from the transfer pricing. Problem. The accounting of controlled transactions (CT) is an important element

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28

Titova, E. I., and E. I. Zatsarinnaya. "Accounting in procurement as a tool for the implementation of management decisions." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 10 (October 1, 2021): 33–39. http://dx.doi.org/10.33920/med-17-2110-04.

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Any management decision begins with the receipt and perception of information, ends with the control of the implementation of this decision also on the basis of relevant information, most of which is formed directly due to management accounting. The article considers the features of accounting management accounting in the procurement system in order to make informed management decisions by the management of both the customer and the supplier. The features of the formation of analytical accounts in the accounting of procurement activities are reflected. The role of accounting specialists in ref

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Matiukha, Mykola. "FUNCTIONS OF MANAGEMENT ACCOUNTING IN THE SYSTEM OF FORMATION OF TARGET INDICATORS OF THE ENTERPRISE." Sworld-Us Conference proceedings, usc16-01 (January 30, 2019): 75–77. http://dx.doi.org/10.30888/2709-2267.2023-16-01-012.

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The work highlights the issue of the information base for calculating the company's target indicators on the basis of management accounting. The issue of the interaction of management accounting systems and approaches to taking into account the peculiarit

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Kostyukova, E. I., V. S. Germanova, A. V. Frolov, and V. I. Khoruzhy. "Assessment of the studied problem and directions of improvement in accounting and tax accounting depreciation of fixed assets." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 1 (January 22, 2022): 81–94. http://dx.doi.org/10.33920/sel-11-2201-07.

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The subject of the study is the system of accounting and tax accounting of depreciation of fixed assets of agricultural organizations of the Stavropol Territory. The information base was the forms of specialized reporting of agricultural organizations of the Stavropol Territory. The scientific novelty of the research consists in the development of various methods for improving accounting and tax accounting for depreciation of fixed assets.

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Kerimbekova, B. U. "MANAGEMENT ACCOUNTING IN MODERN ECONOMIC CONDITIONS." Statistika, učet i audit 85, no. 2 (2022): 6–10. http://dx.doi.org/10.51579/1563-2415.2022-2.01.

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In the new conditions, the creation of a management system, first of all, indicates the need to increase its information base, which is accounting. In the situation on the market, the traditional concept of accounting is changing, in particular, the production segment is changing. Under these circumstances, it is important to ensure the normal development and functional development of the production accounting system, study the requirements of production management structures, study and find ways to study and adapt them.

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Передереева, Е. В. "Management accounting in the controlling system." Экономика и предпринимательство, no. 10(147) (February 21, 2023): 1444–47. http://dx.doi.org/10.34925/eip.2022.147.10.289.

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В статье рассмотрен управленческий учёт и его важность в формировании основы современного финансового контроллинга на предприятиях. Финансовый контроллинг представлен, как совокупность пассивных инструментов, позволяющих получить информацию для поддержки принятия управленческих решений. В статье анализируются основные концепции управленческого учёта и контроллинга. Управленческий учёт и его система показателей, контроль, отчётность и управление затратами является информационной базой контроллинга. He article considers management accounting and its importance in forming the basis of modern fina

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Tunin, S. A., A. V. Frolov, O. E. Sytnik, and N. V. Kulish. "Accounting of the sales process in agricultural organizations." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (March 21, 2023): 160–70. http://dx.doi.org/10.33920/sel-11-2303-03.

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For the purposes of operational management decision-making, the article proposes the creation of a unified sales information base with the possibility of in-depth detailing of analytical data on sales-related expenses, a detailed statement of analytical sales accounting has been developed, a model of correspondence of sales expense accounts has been proposed.

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Junger da Silva, Raphael, Roberto Tommasetti, Monica Zaidan Gomes, and Marcelo Álvaro da Silva Macedo. "How green is accounting? Brazilian students’ perception." International Journal of Sustainability in Higher Education 21, no. 2 (2020): 228–43. http://dx.doi.org/10.1108/ijshe-07-2019-0232.

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Purpose This paper aims to evaluate the undergraduate and graduate accounting students’ perceptions of sustainable (or green) information technology (IT) and information system (IS) practices and their contribution to its implementation. Design/methodology/approach A five-point Likert scale questionnaire was applied to 361 undergraduate and graduate accounting students in Rio de Janeiro (Brazil) in eight higher education institutions (HEIs). Data are analyzed with SPSS. Findings There is a high perception of importance regarding IT/IS sustainability practices among the accounting students test

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Lubis, Kiki Rizkiya Amalia, Rohma Septiawati, and Ihsan Nasihin. "Pengaruh Literasi Keuangan, Pemanfaatan Sistem Informasi Akuntansi Dan Penggunaan Teknologi Informasi Terhadap Kinerja UMKM." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 2 (2024): 3034–46. http://dx.doi.org/10.31539/costing.v7i2.7461.

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Micro, Small and Medium Enterprises (SMEs) are important in the economic growth of a country. In recent years, UMKM at Karawang Base has faced various challenges and changes including low financial literacy, lack of understanding of basic financial concepts such as budget, investment, and long-term planning. difficulty adopting information technology due to limited access and limited understanding of its benefits to operational efficiency and marketing. UMKM's financial management is inefficient, including the difficulty of compiling accurate and regular financial reports, hindering proper ana

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Ryzhkova, T. V. "Methodological approaches to the organization and management accounting." Voprosy regionalnoj ekonomiki 31, no. 2 (2017): 143–50. http://dx.doi.org/10.21499/2078-4023-2017-31-2-143-150.

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A complex system of business processes at the industrial enterprises is characterized by the need for management to provide timely and comprehensive management of costs, which form a single information base of management accounting to define and improve the efficiency of the enterprise. In modern conditions more and more widespread method of cost control based on process-oriented cost accounting.

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Arsent'ev, Oleg, and Evgeniy Zhdanov. "THE STUDY OF AUTOMATED METHODS OF COLLECTION AND TRANSMISSION INFORMATION ON ENERGY CONSUMPTION OF INDUSTRIAL ENTERPRISES." Bulletin of the Angarsk State Technical University 1, no. 12 (2018): 16–19. http://dx.doi.org/10.36629/2686-777x-2018-1-12-16-19.

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The urgency of the problem of automated energy consumption accounting is shown. The analysis of existing systems of automated accounting. It is determined that the main element of the system of collection and transmission of information should be a device that includes elements of microprocessor control. Serves as the base of the device to use the ALPHA devices enabling the collection, processing and transmission needed to assess energy production efficiency information in the automatic mode.

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Rohoznyi, Serhii. "FORMATION OF CONDITIONS FOR INCREASING THE EFFICIENCY OF ACCOUNTING AND ANALYTICAL SUPPORT OF LEASE RELATIONS OF AGRICULTURAL ENTERPRISES." Institute of accounting, control and analysis in the globalization circumstances, no. 3-4 (December 30, 2021): 22–32. http://dx.doi.org/10.35774/ibo2021.03-04.022.

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Introduction. The development of lease relations of agricultural enterprises determines the need to form appropriate information support for the company's management, which is the basis for making managerial decisions on the means of forming the resource base of economic activity. Therefore, appropriate accounting and analytical support is needed that meets the requirements and requests of various users of economic information. Therefore, it is necessary to take into account the conditions for the formation and use of information to form its value, which determines the relevance of this study.

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Bienkowski, Marcin, Nadi Sarrar, Stefan Schmid, and Steve Uhlig. "Online Aggregation of the Forwarding Information Base: Accounting for Locality and Churn." IEEE/ACM Transactions on Networking 26, no. 1 (2018): 591–604. http://dx.doi.org/10.1109/tnet.2017.2787419.

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Pavlykivska, O., and U. Plekan. "Social reporting as an element of business strategy of market entities." Galic'kij ekonomičnij visnik 68, no. 1 (2021): 62–69. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.01.062.

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The essence of social reporting is investigated. It is proved that there is a close relation between socially responsible activities and accounting because the accountant has general responsibility for the reliability, evaluation and disclosure of information, including information that is related to social problems. Moreover this type of activity is based on self-regulation (lack of formalization due to insufficiency of normative base), the reflection of social activity indicators in the accounting depends on the accountant subjective opinion and, relatively, the latter is responsible for thi

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Mares, Alberto Ibarra, and Hebert Correa Olivo. "EL PROBLEMA DEL EFECTO “WINDOW DRESSING” CON LAS BASES DE DATOS CONTABLES PARA TOMA DE DECISIONES." Revista de Negócios 12, no. 1 (2007): 56. http://dx.doi.org/10.7867/1980-4431.2007v12n1p56-87.

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To obtain and to structure the accounting data base and the financial data base arised from the former, three main kinds of problems have to be considered: the called “window dressing effect” as a phenomena of financial data distortions; distortion of the currency unit due to the high inflation rate that affects the accounting information; and, at least the lack of ratification in term of the presentation and comparison of the financial conditions of companies and countries. In this paper, we approach the case of “window dressing effect”, whose solution is considered as determinant in the shor

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ZHUK, Valeriy, Viktor ZAMLYNSKYI, and Oleksii DIACHENKO. "THE ROLE OF ACCOUNTING IN THE FORMATION OF ECONOMIC SCIENCE." Herald of Khmelnytskyi National University. Economic sciences 318, no. 3 (2023): 29–33. http://dx.doi.org/10.31891/2307-5740-2023-318-3-4.

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This study aims to confirm the importance of accounting and the relevance of its scientific research in achieving economic development with the help of accounting information. The crisis state of almost all spheres of human activity indicates the need for qualitative analysis of management decisions in an unstructured global space. The underestimation of the role of information and analytical training as a basis for development requires adaptation of accounting content to information interests, increasing the value (understandability, appropriateness, and speed) of the process of collection, p

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Ахмедова, Л. А., А. А. Даудова, and Г. Э. Гамзатова. "Accounting (financial) reporting as an information base for analysis and calculation of indicators." Экономика и предпринимательство, no. 6(119) (June 23, 2020): 1112–16. http://dx.doi.org/10.34925/eip.2020.119.6.236.

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Данная статья раскрывает сущность и формы бухгалтерской (финансовой) отчетности организации. Рассматривается состав бухгалтерской отчётности и требования, предъявляемые к ней. Кроме того, в статье описано предназначение форм и анализа показателей бухгалтерской (финансовой) отчетности организации. Также рассматриваются типичные ошибки при составлении бухгалтерской отчетности и способы их решения. This article reveals the essence and forms of the accounting (financial) statements of the organization. The composition of the financial statements and the requirements for it are considered. In addit

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Lazarev, Sergei V. "ARCHITECTURE OF INFORMATION SYSTEMS FOR ACCOUNTING AND ANALYTICAL SUPPORT IN RETAIL COMPANIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/13, no. 157 (2025): 41–47. https://doi.org/10.36871/ek.up.p.r.2025.04.13.006.

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The purpose of the study is to determine and scientifically confirm the applicability of the information systems architecture proposed by the author to achieve the goals of accounting and analytical support for retail companies. The relevance of the topic is that in connection with the transition to a modern digital economy, the accounting and analysis function is transformed from a control function and analysis of transactions and events to an information function, which requires the involvement of information systems other than the accounting system in the accounting and analytical process.

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Al-Taweel, Mustafa Talaat Talib, and Houda BenMabrouk. "The Impact of Applying International Accounting Standards on the Tax Base: An Applied Study of a Sample Of Banks Listed on the Iraq Stock Exchange." Journal of Lifestyle and SDGs Review 4, no. 4 (2024): e03555. http://dx.doi.org/10.47172/2965-730x.sdgsreview.v4.n04.pe03555.

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Objectives: The study aimed to examine how international accounting standards affect the taxable base of Iraqi banks listed on the Iraq Stock Exchange. Methods: A stratified purposeful sample of 33 participants was selected, including top management from financial departments of the National Bank of Iraq, Commercial Bank of Iraq, and Bank of Baghdad, as well as accountants and auditors. Data was collected using a questionnaire and analyzed through SPSS software. Results: The findings indicated that accounting information provides essential financial and accounting data necessary for calculatin

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Shmyhel, Olha. "ACCOUNTING INFORMATION SYSTEMS IN THE MANAGERIAL PRACTICE OF ENTERPRISE MANAGEMENT." Economic Discourse, no. 1-2 (June 30, 2023): 56–65. http://dx.doi.org/10.36742/2410-0919-2023-1-6.

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Introduction. Modern business activity of any enterprise requires the use of financial resources management tools. Financial activity of enterprises is a key element that ensures the efficiency and success of modern business. However, in order to ensure effective management of finances and organization of their high-quality distribution, placement and use, it is necessary to form a rational procedure of the accounting process, within the framework of which the company's accounting is carried out. Methods. General scientific and special methods were used in the work in order to achieve the set

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Sefectiyarov, E. Ya, G. Ya Ostaev, M. K. Dzhikiya, E. V. Murina, and G. R. Alborov. "Accounting and analytical support agricultural production cost management." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (March 12, 2025): 203–17. https://doi.org/10.33920/sel-11-2503-05.

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Effective management decisions are the driver and condition of effective economic management. In a сomplex and unstable economic environment, the timeliness of qualitative, relevant and reliable information becomes increasingly important. An organized system of accounting and analytical support of management is necessary for cost management within the framework of the implementation of expanded agricultural reproduction. And for making managerial decisions aimed at realizing the goals, objectives and mission of the enterprise requires an information base that forms the accounting and analytica

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Birchenko, Nataliia, Natalia Ryzhikova, and Serhii Rudenko. "Conceptual plants for obliko-informational security of management of the economic potential of agricultural enterprises." Ukrainian Journal of Applied Economics and Technology 7, no. 3 (2022): 250–54. http://dx.doi.org/10.36887/2415-8453-2022-3-35.

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The article examines the main conceptual principles of accounting and information management of the economic potential of agricultural enterprises. The main approaches to understanding the concept of enterprise potential, considering its elements, are systematized. Three main approaches are highlighted: resource, effective and strategic (target). The main elements of accounting and information support for managing the potential of agricultural enterprises are highlighted: external marketing information, regulatory and legal support, statistical information system, accounting and reporting syst

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Mihaylova, Z. V. "Features and Analytical Support for the Accounting System of Transportation Holding: Prospects of Development." Accounting. Analysis. Auditing 6, no. 3 (2019): 50–56. http://dx.doi.org/10.26794/2408-9303-2019-6-3-50-56.

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Features of development of the accounting system of transport holding at the present stage determine the approaches to the formation and structuring of the information base. The exclusive needs of interested users in the received information are revealed, its significant characteristics, which are determined by the trends of strategic accounting, are substantiated. In the course of the study of the practical application of the centralized accounting model, the negative impact of some factors on the final reporting data of the transport complex enterprises was established. The critical point of

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Egorova, E. M., and A. V. Glushchenko. "Institutional environment as the basis of accounting and information support for the management of a modern university." International Accounting 23, no. 8 (2020): 883–905. http://dx.doi.org/10.24891/ia.23.8.883.

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Subject. This article analyzes the institutional environment of the Russian universities' functioning in terms of its structural elements. Objectives. The article aims to investigate the institutional environment of the functioning of universities and its impact on the object base, the system of indicators and management accounting tools, as well as identify the accounting and information needs of the system of intra-university management. Methods. For the study, we used a systems approach, the methods of analysis and synthesis, induction and deduction, systematization, and the logical and sta

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