Issues of Adequacy of Accounting Method Principles and Elements to Information Society Development Terms

Nataliya Kulikova ()
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Nataliya Kulikova: Zhytomyr State Technological University

Oblik i finansi, 2014, issue 2, 32-40

Abstract: Overall usage of data collection and processing computer system, their increasing role in managerial procedure will obviously affect further development of accounting and its traditional paradigm. The objective of this article is the assessment of adequacy of accounting method principles and elements to electronic forms of accounting. Terms of accounting methodology development have been considered that serves as a tool for a company's actual economic life disclosure through accounting. Retrospective analysis of scientific approaches to accounting method identification has been carried out. Following the results of the research on methodological preconditions and modeling ways of the company business activity through traditional off-line accounting system, a lot of inconsistencies and shortcoming of the accounting methodology have been highlighted as to the method elements as noted by either native or western scientists. The focus has been also made upon technical backwardness of accounting method elements implementation given the achievements in automation and programming.

Keywords: accounting method elements; information computer systems; accounting principles and rules; modeling; accounting methodology (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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