Trends of development of information systems and technologies taking into account globalization context

Authors

  • Оксана Костянтинівна Єлісєєва Oles Honchar Dnipropetrovsk National University, Gagarin avenue, 72, Dnipropetrovsk, Ukraine, 49010, Ukraine https://orcid.org/0000-0003-0167-2418
  • Василь Сергійович Бєлозерцев Oles Honchar Dnipropetrovsk National University, Gagarin avenue, 72, Dnipropetrovsk, Ukraine, 49010, Ukraine https://orcid.org/0000-0003-4191-9382

DOI:

https://doi.org/10.15587/2312-8372.2015.44709

Keywords:

accounting information systems, electronic document management, identification technology, tax administration

Abstract

The essence of information systems is defined and main factors that influence the development of information systems in the context of globalization are picked out. Among the main factors to be emphasized are the following: changes of environment and globalization of markets; absence of stable environment; limiting of scale of technology control organizing; the lack of high-quality information and professional knowledge. The systematization of modern information systems and technologies used in the accounting process has been made. The following groups of information systems in accounting processes are highlighted: accounting systems, electronic document management system, software for remote banking services, information and legal systems. The main trends of development of information systems and technologies in accounting have been determined. The author grounded that one of the main trends of information systems development is the application of electronic tax administration that, in turn, leads to acceleration of source document processing thanks to transferring of workflow from paper into electronic.

Author Biographies

Оксана Костянтинівна Єлісєєва, Oles Honchar Dnipropetrovsk National University, Gagarin avenue, 72, Dnipropetrovsk, Ukraine, 49010

Doctor of Economic Sciences, Professor, Head of the Department

Department of statistics, accounting and economic informatics

Василь Сергійович Бєлозерцев, Oles Honchar Dnipropetrovsk National University, Gagarin avenue, 72, Dnipropetrovsk, Ukraine, 49010

Candidate of Economic Sciences, Associate Professor

Department of statistics, accounting and economic informatics

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Published

2015-05-28

How to Cite

Єлісєєва, О. К., & Бєлозерцев, В. С. (2015). Trends of development of information systems and technologies taking into account globalization context. Technology Audit and Production Reserves, 3(5(23), 79–85. https://doi.org/10.15587/2312-8372.2015.44709

Issue

Vol. 3 No. 5(23) (2015): Economics and management of enterprise. Development of the productive forces and regional economy

Section

Economic Cybernetics: Original Research

License

Copyright (c) 2016 Оксана Костянтинівна Єлісєєва, Василь Сергійович Бєлозерцев

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