Role and place of integrated accounting in formation of institutional environment: problems of theory and practice

Authors

  • Olena Kolumbet Open International University of Human Development "Ukraine" 23 Lvivs’ka Street, Kyiv, Ukraine, 04071, Ukraine

DOI:

https://doi.org/10.15587/2313-8416.2015.43251

Keywords:

system, system approach, integrated accounting system, accounting system

Abstract

Existing approaches to the construction of integrated accounting system are considered and its role in the system of economic entities is investigated in the articles. Limitations of traditional accounting system are revealed, identified benefits of an integrated accounting system are identified. It is analysed connection of all types of accounting, analysis and control over planning that allow considering them as functions of applied management which are similar in content, objectives and purposes

Author Biography

Olena Kolumbet, Open International University of Human Development "Ukraine" 23 Lvivs’ka Street, Kyiv, Ukraine, 04071

Candidate of Economic Sciences, Associate Professor

Department of Accounting and General Economic Subjects

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Published

2015-05-27

Issue

Vol. 5 No. 3(10) (2015)

Section

Economics

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Copyright (c) 2015 Olena Kolumbet

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