出版社：Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要：The goal of the article lies in the study of logical and methodological justification of formation of the integrated system of accounting based on realities of the co-ordinated transformation of the society and economy and development of a new knowledge about formation and adjustment of the accounting system in it’s a priori new information competence with expansion of functionality for the justified idea of existence and development of business. Taking developments of the best representatives of the leading scientific society as a basis,the article offers a new vision of organisation of the accounting system,based on the modern projection of information competence and harmonisation of main processes of information service for adaptation of the system for multi-vector inquiries of consumers of information. Pursuant to results of the conducted study,the article makes an effort to change the established opinion about information and professional competences of the accounting system and attach a new qualitative significance to them. The article makes a proposal with respect to calculation of quality of the information system on the basis of key indicators of its information service. It lays the foundation of the prospective study of the problems of building the accounting system in such a projection,so that realities of internal and external processes were maximally co-ordinated based on the idea of their information development.
其他摘要：Мета статті полягає у дослідженні логіко-методологічного обґрунтування формування інтегрованої системи бухгалтерського обліку,виходячи з реалій координованого трансформування суспільства й економіки та вироблення нового знання стосовно формування та налаш
关键词：information;accounting;system;information service
