ACCOUNTING AND ECONOMIC ANALYSIS IN CONDITIONS OF DIGITALIZATION AND GLOBALIZATION OF PUBLIC RELATIONS
DOI:
https://doi.org/10.17770/sie2019vol6.4012Keywords:
accounting, digitalization, economic analysis, globalization, informationAbstract
The aim of the research is to identify the directions of accounting and economic analysis in the context of globalization and electronic data processing. The role of accounting and economic analysis in managing sustainable development of the national economy and economic entities is determined. The theoretical and methodological design of improved systems of accounting and economic analysis of enterprises’ economic activity including expanded and updated functions, tasks and principles in accordance with current conditions of digitalization and globalization of public relations is presented. It allows creating appropriate organizational and methodological provision of accounting and analytical support of managing enterprises’ activity to increase reliability and relevance of accounting information. The authors prove that improved components of the accounting and economic analysis system of enterprises’ economic activity in the conditions of digitalization and globalization of economic relations will enhance application of accounting techniques, procedures, methodological support, management and internal control.
Downloads
References
Academic Explanatory Dictionary of the Ukrainian Language (2018). [Electronic resource]. Retrieved from: http://sum.in.ua/s/informacija
Bebbington, J., Russell, & S., Thomson, I. (2017) Accounting and sustainable development: Reflections and propositions. Critical Perspectives on Accounting. Vol. 48. P. 21-34. Retrieved from: https://doi.org/10.1016/j.cpa.2017.06.002
Butinets F. (2018) What gives the owner accounting? [Electronic resource]. Retrieved from: http://eztuir.ztu.edu.ua/3814/1/4.pdf.
Darrough, M . & Deng, M. (2018) The Role of Accounting Information in Optimal Debt Contracts with Informed Lenders. The Accounting Review. [Electronic resource]. Retrieved from: https://doi.org/10.2308/accr-52313
Evdokimov, V. (2011) Concept of the integrated accounting system: theory, methodology, organization: the dissertation diss. ... doctor econ Sciences: 08.00.09. Zhytomyr. 39p.
Hall, M. & O'Dwyer, B. (2017) Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society. Vol. 63. P. 1-5. Retrieved from: https://doi.org/10.1016/j.aos.2017.11.001
Hendricksen E. & Van Breda M. (1997) Accounting Theory. Moscow: Finance and Statistics, 576 p.
Hopper, T., Lassou, P., & Soobaroyen, T. (2017) Globalisation, accounting and developing countries. Critical Perspectives on Accounting. Vol. 43. P. 125-148. Retrieved from: https://doi.org/10.1016/j.cpa.2016.06.003
Izmaylov, Y. (2018). Digital economy as an instrument of globalization. Scientific Journal of Polonia University. 2018. Vol. 27 nr 2. S. 52-60. [Electronic resource]. Retrieved from: https://doi.org/10.23856/2706
John A. Pendley(2018) Finance and Accounting Professionals and Cybersecurity Awareness. Journal of Corporate Accounting & Finance. Vol. 29 issue 1. P. 53-58. Retrieved from: https://doi.org/10.1002/jcaf.22291
Legenchuk, S. (2011) Development of the theory and methodology of accounting in a post-industrial economy: dissertation ... doctor economics sciences: 08.00.09. Zhytomyr. 39p.
Shields, M. (2018) A Perspective on Management Accounting Research. Journal of Management Accounting Research. Vol. 30 issue 3. P. 1-11. Retrieved from: https://doi.org/10.2308/jmar-10618
Suprunova, E. (2018) Transformation of new types accounting in the context of globalization and digitalization of the economy. International Accounting. Vol. 21 issue 8. P. 870-886. Retrieved from: https://doi.org/10.24891/ia.21.8.870
Svirko S. (2014) Modernization of budget accounting as an instrument for the successful integration of the national economy into the world economy. Actual problems of the economy. Vol. 5 (155). P. 478-484.
