????????-???????????? ???????????? ????????????? ??????????: ?????????????-????????? ??????? ?? ????????? ????? ??????????? ?????????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
????????-???????????? ???????????? ????????????? ??????????: ?????????????-????????? ??????? ?? ????????? ????? ??????????? ?????????????
Accounting and information sustenance of economic activity: functional and methodological approaches at the present stage of economic transformation |
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| Creator |
??????, ?.?.
Osadcha, O.?. |
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| Subject |
??????????? ?????????
????????? ??????? ???????? ????????? ???????????????? ???????? ??????? ???????????? ????????? ??????? integrated reporting the concept of sustainable development social responsibility human capital reforming accounting system |
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| Description |
????????????? ???????? ???? ????????????? ??????? ??????????????? ?????? ? ?????? ??????????? ??????????????????? ???????????. ???????????, ?? ????? ???????? ???????? ????????? ?????????-???????????? ????????, ??? ????????? ?? ?????????????? ????? ? ?????? ?? ?? ??????????? ?????? ?????????? ???????????, ? ???????????? ? ???????? ????????? (???????, ? ?????????? ?????), ????????????? ????????, ?????????? ??????? ?????????? ?????????????? ??????????, ???????????? ???????? ????????????? ??????????, ??????????? ???????????, ??????????? ? ?????????? ????????. ???????????? ???????????? ???????????? ????? ???????? ??????, ????? ??????? ?? ????????? ???????, ????? ???????? ?? ??????????? ????????? ??????. ?????????? ??????????? ???????????? ???????????? ????????? (IR), ??? ??????? ?? ???? ?????????, ?? ?????????????? ?????????? ???? ? ????????? ?????????? ?????????? ????????, ? ? ?????????? ?? ?????? ?? ?????? ??????????? ?????????? ???????????? ???????????? ???????????? ? ???????? ????????, ???????????? ???????????? ????????? ??? ?????? ?????????? ???????????????? ????????? ? ?????????? ???????? ????????????? ??????????. ???????? ?? ??, ?? ??????? ??????? ??????????? ?? ???? ???????????? ???????? ???????????? ??????????????? ?????? ?? ?????????? ?????????, ???????????? ????????? ??????? ? ????????? ?????????????? ????????? ???????.
The current stage of the accounting system transformation under conditions of postindustrial society is examined inthis paper. It is established that among the major current trends of social and economic development that impact the accounting in general and the organization of accounting of financial results are: the globalization of the world economy and the financial sector, trade liberalization, the formation of common information environment, the introduction of new information technologies, economic growing, environmental and social hazards. It is grounded the necessity of implementing new accounting objects, new methods and accounting practices, new approaches to the organization of accounting. The author investigates the features of implementation of integrated reporting (IR) which includes not only the indicators characterizing the financial position and financial performance of the subject, but also is focused on the analysis and evaluation of natural use of material and human resources, on informing the users of reporting about the level of owners? social responsibility and managers of a business entity. It is proved there is the necessity to create a harmonized accounting system considering that the modern system of management can not be limited solely to the results of accounting and financial reporting. |
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| Date |
2016-04-07T11:29:00Z
2016-04-07T11:29:00Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2636
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
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| Publisher |
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