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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Format: | Article |
Language: | English |
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Publishing House of the State University of Management
2018-06-01
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Series: | Вестник университета |
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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. |
format | Article |
id | doaj-art-55f182961e27495ba87e98253e0df44f |
institution | Kabale University |
issn | 1816-4277 2686-8415 |
language | English |
publishDate | 2018-06-01 |
publisher | Publishing House of the State University of Management |
record_format | Article |
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 |
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