Theoretical and methodological aspects of improving the functioning of the accounting system
| Autor | Halyna Nazarova, Nataliia Kashchena, Iryna Nesterenko, Nadiia Kovalevska, Anastasiia Kashperska |
| Cargo | Central Ukrainian National Technical University, Ukraine/State Biotechnological University, Ukraine/State Biotechnological University, Ukraine/State Biotechnological University, Ukraine/State Biotechnological University, Ukraine |
| Páginas | 243-255 |
Volume 11 - Issue 54
/ June 2022
243
htt ps: // w ww.a maz onia inve sti ga.i nfo I SSN 232 2- 630 7
DOI: https://doi.org/10.34069/AI/2022.54.06.23
How to Cite:
Nazarova, H., Kashchena, N., Nesterenko, I., Kovalevska, N., & Kashperska, A. (2022). Theoretical and methodological aspects of
improving the functioning of the accounting system. Amazonia Investiga, 11(54), 243-255.
https://doi.org/10.34069/AI/2022.54.06.23
Theoretical and methodological aspects of improving the functioning
of the accounting system
Aspectos teóricos y metodológicos de la mejora del funcionamiento del sistema contable
Received: May 8, 2022 Accepted: June 13, 2022
Written by:
Nazarova Halyna92
https://orcid.org/0000-0001-7401-0402
Kashchena Nataliia93
https://orcid.org/0000-0001-7069-8860
Nesterenko Iryna94
https://orcid.org/0000-0002-3892-8248
Kovalevska Nadiia95
https://orcid.org/0000-0002-2758-5972
Kashperska Anastasiia96
https://orcid.org/0000-0001-7382-1246
Abstract
The objective of this article is to improve the
accounting system through the development of
the network accounting system vectors based on
software products that determine the
perspectives of the accounting service. The
research used different methodological tools
such as comparison, analysis, modeling and
generalization. The main result is an
organizational model of the transition to a
network accounting system based on certain
modern software products will have an impact on
the development of business units and the
economy as a whole. The need to further develop
the accounting system has been demonstrated
through the phased application of the network
accounting system model using digital
technologies, which contributes to a timely
response to the challenges and risks of our time.
Keywords: program, networks, system,
accounting, information, economy, digital,
infrastructure.
Resumen
El objetivo de este artículo es mejorar el sistema de
contabilidad a través del desarrollo de los vectores del
sistema de contabilidad en red basado en productos
de software que determinan las perspectivas del
servicio de contabilidad. La investigación utilizó
diferentes herramientas metodológicas como la
comparación, el análisis, la modelización y la
generalización. El resultado principal es un modelo
de organización de la transición a un sistema de red
de la contabilidad sobre la base de determinados
productos de software moderno tendrá un impacto en
el desarrollo de las unidades de negocio y la economía
en su conjunto. Se ha demostrado la necesidad de
seguir desarrollando el sistema de contabilidad
mediante la aplicación por fases del modelo de
sistema de contabilidad en red utilizando tecnologías
digitales, lo que contribuye a dar una respuesta
oportuna a los retos y riesgos de nuestro tiempo.
Palabras clave: programa, redes, sistema,
contabilidad, información, economía, digital,
infraestructura.
92
PhD of Economics (Candidate of Economic Sciences), assistant professor department of audit, accounting and taxation, faculty of
economics, Central Ukrainian National Technical University, Ukraine.
93
Doctor of Economics, Professor, Head of the Department of Accounting, Auditing and Taxation Faculty of Economic Relations
and Finance, State Biotechnological University, Ukraine.
94
PhD in Economics, Associate Professor of the Department of Accounting, Audit and Taxation Faculty of Economic Relations and
Finance, State Biotechnological University, Ukraine.
95
PhD in Economics, Associate Professor of the Department of Accounting, Audit and Taxation Faculty of Economic Relations a nd
Finance, State Biotechnological University, Ukraine.
96
PhD in Economics, Associate Professor of the Department Accounting, Audit and Taxation Faculty of Economic Relations and
Finance State Biotechnological University, Ukraine.
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