Organisational Aspects of Delegating Accounting and Controlling Authorities with the Use of Information and Communication Technologies
The article studies problems of application of information and communication technologies in accounting and control. It develops an organisational model of general accounting and control by an enterprise and outside firm on principles of delegation of accounting and controlling authorities, protecti...
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| Format: | Article |
| Language: | English |
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Research Centre of Industrial Problems of Development of NAS of Ukraine
2013-11-01
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| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/pdf/2013/11_0/128_132.pdf |
| _version_ | 1828732478985076736 |
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| author | Muravskiy Volodymyr V. |
| author_facet | Muravskiy Volodymyr V. |
| author_sort | Muravskiy Volodymyr V. |
| collection | DOAJ |
| description | The article studies problems of application of information and communication technologies in accounting and control. It develops an organisational model of general accounting and control by an enterprise and outside firm on principles of delegation of accounting and controlling authorities, protection and distant data transfer. It considers a possibility of transformation of accounting principles from the position of the theory of accounting and informatics and also influence of information and communication technologies upon accounting principles. The article marks out changes in realisation of accounting principles in the computer communicative form of accounting. |
| first_indexed | 2024-04-12T18:02:09Z |
| format | Article |
| id | doaj.art-44acf4c6e77e4e25b918117eadfda397 |
| institution | Directory Open Access Journal |
| issn | 2222-4459 |
| language | English |
| last_indexed | 2024-04-12T18:02:09Z |
| publishDate | 2013-11-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-44acf4c6e77e4e25b918117eadfda3972022-12-22T03:22:07ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592013-11-0111128132Organisational Aspects of Delegating Accounting and Controlling Authorities with the Use of Information and Communication TechnologiesMuravskiy Volodymyr V.0 Ternopil National Economic University The article studies problems of application of information and communication technologies in accounting and control. It develops an organisational model of general accounting and control by an enterprise and outside firm on principles of delegation of accounting and controlling authorities, protection and distant data transfer. It considers a possibility of transformation of accounting principles from the position of the theory of accounting and informatics and also influence of information and communication technologies upon accounting principles. The article marks out changes in realisation of accounting principles in the computer communicative form of accounting.http://www.business-inform.net/pdf/2013/11_0/128_132.pdfaccountingcontroldelegation of authoritiesinformation and communication technologiescomputer communicative form of accountingaccounting principles |
| spellingShingle | Muravskiy Volodymyr V. Organisational Aspects of Delegating Accounting and Controlling Authorities with the Use of Information and Communication Technologies Bìznes Inform accounting control delegation of authorities information and communication technologies computer communicative form of accounting accounting principles |
| title | Organisational Aspects of Delegating Accounting and Controlling Authorities with the Use of Information and Communication Technologies |
| title_full | Organisational Aspects of Delegating Accounting and Controlling Authorities with the Use of Information and Communication Technologies |
| title_fullStr | Organisational Aspects of Delegating Accounting and Controlling Authorities with the Use of Information and Communication Technologies |
| title_full_unstemmed | Organisational Aspects of Delegating Accounting and Controlling Authorities with the Use of Information and Communication Technologies |
| title_short | Organisational Aspects of Delegating Accounting and Controlling Authorities with the Use of Information and Communication Technologies |
| title_sort | organisational aspects of delegating accounting and controlling authorities with the use of information and communication technologies |
| topic | accounting control delegation of authorities information and communication technologies computer communicative form of accounting accounting principles |
| url | http://www.business-inform.net/pdf/2013/11_0/128_132.pdf |
| work_keys_str_mv | AT muravskiyvolodymyrv organisationalaspectsofdelegatingaccountingandcontrollingauthoritieswiththeuseofinformationandcommunicationtechnologies |