Assessment of an alternative accounting and analytical system or individual entrepreneurs
The growth of individual entrepreneurs annually creates a special layer of small businesses, however, both legally and practically, the existing accounting systems do not consider the specifics of such a business, therefore, the search for an alternative accounting system is an urgent problem. The p...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2023-06-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/4435 |
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| author | T. M. Nepryahina |
| author_facet | T. M. Nepryahina |
| author_sort | T. M. Nepryahina |
| collection | DOAJ |
| description | The growth of individual entrepreneurs annually creates a special layer of small businesses, however, both legally and practically, the existing accounting systems do not consider the specifics of such a business, therefore, the search for an alternative accounting system is an urgent problem. The purpose of this study is to evaluate the previously proposed alternative integrated accounting and analytical system for individual entrepreneurs by creating a test to assess the requirements for organizing accounting and analytical systems by individual entrepreneurs, assess the elements of the management system in the proposed integrated system, and assess the processing of accounting information by three types of systems: traditional, functional and integrated. The study used a systematic method, as well as methods of analysis, synthesis, comparison. Based on the results of the study, a conclusion was made about the advantage of an alternative accounting and analytical system for individual entrepreneurs in comparison with the existing traditional accounting system. The results of the study can become the basis for improving the proposed early alternative integrated accounting and analytical system for individual entrepreneurs and can be used as state recommendations for keeping records by individual entrepreneurs, as well as introducing the accounting system structure into new alternative enterprise resource planning systems. |
| format | Article |
| id | doaj-art-d46b603c52a449d2b0a64152cfb5847f |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2023-06-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-d46b603c52a449d2b0a64152cfb5847f2025-02-04T08:28:16ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152023-06-010411712710.26425/1816-4277-2023-4-117-1272764Assessment of an alternative accounting and analytical system or individual entrepreneursT. M. Nepryahina0Peter the Great St. Petersburg Polytechnic UniversityThe growth of individual entrepreneurs annually creates a special layer of small businesses, however, both legally and practically, the existing accounting systems do not consider the specifics of such a business, therefore, the search for an alternative accounting system is an urgent problem. The purpose of this study is to evaluate the previously proposed alternative integrated accounting and analytical system for individual entrepreneurs by creating a test to assess the requirements for organizing accounting and analytical systems by individual entrepreneurs, assess the elements of the management system in the proposed integrated system, and assess the processing of accounting information by three types of systems: traditional, functional and integrated. The study used a systematic method, as well as methods of analysis, synthesis, comparison. Based on the results of the study, a conclusion was made about the advantage of an alternative accounting and analytical system for individual entrepreneurs in comparison with the existing traditional accounting system. The results of the study can become the basis for improving the proposed early alternative integrated accounting and analytical system for individual entrepreneurs and can be used as state recommendations for keeping records by individual entrepreneurs, as well as introducing the accounting system structure into new alternative enterprise resource planning systems.https://vestnik.guu.ru/jour/article/view/4435alternative accounting systemindividual entrepreneurevaluation of effectivenessrisk assessmenttraditional accounting systemfunctional accounting system |
| spellingShingle | T. M. Nepryahina Assessment of an alternative accounting and analytical system or individual entrepreneurs Вестник университета alternative accounting system individual entrepreneur evaluation of effectiveness risk assessment traditional accounting system functional accounting system |
| title | Assessment of an alternative accounting and analytical system or individual entrepreneurs |
| title_full | Assessment of an alternative accounting and analytical system or individual entrepreneurs |
| title_fullStr | Assessment of an alternative accounting and analytical system or individual entrepreneurs |
| title_full_unstemmed | Assessment of an alternative accounting and analytical system or individual entrepreneurs |
| title_short | Assessment of an alternative accounting and analytical system or individual entrepreneurs |
| title_sort | assessment of an alternative accounting and analytical system or individual entrepreneurs |
| topic | alternative accounting system individual entrepreneur evaluation of effectiveness risk assessment traditional accounting system functional accounting system |
| url | https://vestnik.guu.ru/jour/article/view/4435 |
| work_keys_str_mv | AT tmnepryahina assessmentofanalternativeaccountingandanalyticalsystemorindividualentrepreneurs |