Strategically Oriented Accounting System as Demonstration of Synergistic Development of Economic Accounting

Iryna Boyarko ()
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Iryna Boyarko: The University of banking of the National Bank of Ukraine, Kyiv, Ukraine

Oblik i finansi, 2015, issue 3, 8-13

Abstract: The article is aimed to show scientific theoretical foundation of the essence of strategically oriented accounting system and identification of its core attributes as demonstration of synergistic development of economic accounting in the contemporary economy. There is explained the meaning of synergistic development of accounting and set the importance of achieving systematic and functional integration and innovation in this process – the basic attributes of strategically oriented accounting system. These properties are considered as the source of synergy by improving the quality of information support for making management decisions. The author improved the concept of 'strategically oriented accounting system' with regard to the nature of its occurrence. This achieves the integrity of the accounting system through a combination of short and long-term components, strategy and tactics of management in the formation of flows of management information for effective decision-making on the use of the potential opportunities of company's successful operation on the long term. This article provides descriptive modelling of strategically oriented accounting systems by structural and organizational decomposition of their structure.

Keywords: economic accounting; strategic accounting; accounting system; strategically oriented accounting system; synergistic development; modelling (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2015
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