BSU bulletin. Economy and Management
Bibliographic description:
, FUNCTIONAL SYSTEMICITY OF ACCOUNTING AND ANALYTICAL CONTROL INFORMATION // BSU bulletin. Economy and Management. - 2017. №4. . - С. 7-17.
Title:
FUNCTIONAL SYSTEMICITY OF ACCOUNTING AND ANALYTICAL CONTROL INFORMATION
Financing:
Codes:
Annotation:
Generation of accounting information corresponding to the principles of international stand- ards and the needs of economic actors requires a rethinking of one of the most important provisions of the accounting theory — the functional purpose of the accounting system. It is necessary to bring the functions of the accounting system in line with the needs of accounting and analytical practice for developing scientific and practical provisions on the composition and content of the accounting system functions in terms of economic system potential. At the same time, we should rely on the historical legacy of accounting methodologists and positive international practices of accounting concepts development.
Keywords:
accounting; functions of the system education in "Accounting"; methodology of accounting; information function of accounting; accounting control; analytical capabilities of accounting; stages of the accounting process.
List of references:
Article.pdf