VECTORS OF CHANGES IN THE ACCOUNTING METHODOLOGY UNDER THE CONDITIONS OF THE TRANSFORMATION OF THE COMMUNICATION PARADIGM IN THE STRATEGIC MANAGEMENT SYSTEM
Abstract
The article is devoted to the topical issues of determining the structure of the accounting system using a developed methodology, which made it possible to outline the directions of its development in terms of the combination of various accounting subsystems into a single information system of the enterprise, which will ensure the formation of targeted information flows for different categories of users and, at the output, transform the information resource into an effective reporting system. It has been proven that functioning in the form of an integrated adaptive system with built-in subsystems (financial, management, tax, statistical, actuarial and social accounting), accounting retains its role and importance in the enterprise management system, remains a complete system, and avoids duplication in the introduction of primary data and their subsequent processing. It was found that the complexity of the structure of the accounting system on the basis of a single information system will provide an opportunity to save financial resources when preparing information for various purposes and at the same time ensure the information needs of users in all the main areas - business management, the capital market, the state (taxes and statistics), society. Areas of improvement of the accounting methodology are highlighted, which were formed taking into account changes in the requests of various groups of users. Financial reporting requirements are described, which reveal the needs of users for financial information. The analysis of existing approaches to determining the requirements for financial reporting in scientific works, comparing their composition and content with accounting principles and conditions for the preparation and disclosure of financial information, made it possible to determine the following list of them: reliability; materiality; relevance; true representation; comparability; the possibility of verification; timeliness; comprehensibility and comprehensibility. Implementation of the stated user requirements in the process of preparing and submitting financial statements ensures that financial statements acquire useful quality characteristics: accuracy; relevance; completeness; neutrality; reliability; reasonableness; mutual agreement; openness; transparency Taking into account in the process of preparing and submitting financial statements the basic requirements of users for the formation of quality characteristics allowed to increase the content of financial statements and the degree of their usefulness for decision-making subjects, which, in turn, will ensure an increase in the trust of the state and society in economic subjects and their activities, will increase the competitiveness of enterprises, will allow to improve the process of attracting investors and creditors, will facilitate the exit of domestic business entities to international capital markets.
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