MODERN TRENDS IN UPDATING ACCOUNTING AND REPORTING, CONTROL AND ANALYTICAL CONCEPTS OF INFORMATION SUPPORT OF MANAGEMENT DECISIONS

The modernization of accounting and analytical systems, concepts of the digital economy as a phenomenon of understanding the goals of management are considered. The controversial aspects of upgrading accounting and reporting, control and analytical concepts of information support of management decis...

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Main Authors: A. Bodyako, A. Bondarenko
Format: Article
Language:English
Published: Publishing House of the State University of Management 2018-06-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/1046
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author A. Bodyako
A. Bondarenko
author_facet A. Bodyako
A. Bondarenko
author_sort A. Bodyako
collection DOAJ
description The modernization of accounting and analytical systems, concepts of the digital economy as a phenomenon of understanding the goals of management are considered. The controversial aspects of upgrading accounting and reporting, control and analytical concepts of information support of management decisions are discussed. The conclusions has been drawn that the decision is strategically important and essential task of the implementation and management of large companies raises the question about the existence of objective needs to create a unified methodology (theory and practice) for accounting, analysis and control, to expansion of interpretations of the terms «integrated accounting» and «controlling». Taking into account the opinions of scientists the algorithm of information and technological process of preparation and obtaining relevant information for solving administrative problems has been formed. The using of this algorithm will increase the level of information support management decisions.
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issn 1816-4277
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publisher Publishing House of the State University of Management
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series Вестник университета
spelling doaj-art-55f182961e27495ba87e98253e0df44f2025-02-04T08:27:55ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152018-06-010651110.26425/1816-4277-2018-6-5-111046MODERN TRENDS IN UPDATING ACCOUNTING AND REPORTING, CONTROL AND ANALYTICAL CONCEPTS OF INFORMATION SUPPORT OF MANAGEMENT DECISIONSA. Bodyako0A. Bondarenko1Financial University under the Government of the Russian FederationState University of ManagementThe modernization of accounting and analytical systems, concepts of the digital economy as a phenomenon of understanding the goals of management are considered. The controversial aspects of upgrading accounting and reporting, control and analytical concepts of information support of management decisions are discussed. The conclusions has been drawn that the decision is strategically important and essential task of the implementation and management of large companies raises the question about the existence of objective needs to create a unified methodology (theory and practice) for accounting, analysis and control, to expansion of interpretations of the terms «integrated accounting» and «controlling». Taking into account the opinions of scientists the algorithm of information and technological process of preparation and obtaining relevant information for solving administrative problems has been formed. The using of this algorithm will increase the level of information support management decisions.https://vestnik.guu.ru/jour/article/view/1046accountingdigital economymanagement decisionsysteminformation support of management accounting and reportingcontrol and analytical support of management
spellingShingle A. Bodyako
A. Bondarenko
MODERN TRENDS IN UPDATING ACCOUNTING AND REPORTING, CONTROL AND ANALYTICAL CONCEPTS OF INFORMATION SUPPORT OF MANAGEMENT DECISIONS
Вестник университета
accounting
digital economy
management decision
system
information support of management accounting and reporting
control and analytical support of management
title MODERN TRENDS IN UPDATING ACCOUNTING AND REPORTING, CONTROL AND ANALYTICAL CONCEPTS OF INFORMATION SUPPORT OF MANAGEMENT DECISIONS
title_full MODERN TRENDS IN UPDATING ACCOUNTING AND REPORTING, CONTROL AND ANALYTICAL CONCEPTS OF INFORMATION SUPPORT OF MANAGEMENT DECISIONS
title_fullStr MODERN TRENDS IN UPDATING ACCOUNTING AND REPORTING, CONTROL AND ANALYTICAL CONCEPTS OF INFORMATION SUPPORT OF MANAGEMENT DECISIONS
title_full_unstemmed MODERN TRENDS IN UPDATING ACCOUNTING AND REPORTING, CONTROL AND ANALYTICAL CONCEPTS OF INFORMATION SUPPORT OF MANAGEMENT DECISIONS
title_short MODERN TRENDS IN UPDATING ACCOUNTING AND REPORTING, CONTROL AND ANALYTICAL CONCEPTS OF INFORMATION SUPPORT OF MANAGEMENT DECISIONS
title_sort modern trends in updating accounting and reporting control and analytical concepts of information support of management decisions
topic accounting
digital economy
management decision
system
information support of management accounting and reporting
control and analytical support of management
url https://vestnik.guu.ru/jour/article/view/1046
work_keys_str_mv AT abodyako moderntrendsinupdatingaccountingandreportingcontrolandanalyticalconceptsofinformationsupportofmanagementdecisions
AT abondarenko moderntrendsinupdatingaccountingandreportingcontrolandanalyticalconceptsofinformationsupportofmanagementdecisions