Role and place of integrated accounting in formation of institutional environment: problems of theory and practice
DOI :
https://doi.org/10.15587/2313-8416.2015.43251Mots-clés :
system, system approach, integrated accounting system, accounting systemRésumé
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
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