Abstract
Processes of implementing information technology in the management practice of companies have brought about the need for addressing issues of not only technical, but also of methodological nature. The relevance of the study topic is due to insufficient elaboration of issues of formation of theoretical and methodological facilities for comprehensive informatization of accounting processes in an enterprise. The objective of the study is to advance scientific knowledge in the field of methodological support of informatization of accounting activities of economic entities. In order to achieve the objective, systemic and structural methods were applied, as well as a case study method. As a result of the study, a functionally oriented structure of the organization’s accounting system is presented, serving as a proposed methodological basis for a comprehensive structured informatization of the accounting of an enterprise. The proposed structure enables the coherence of substantive and technical aspects of informatization of accounting processes.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Similar content being viewed by others
References
Akmarov PB, Knyazeva OP (2017) Prospects and problems of use of information technology in automation of accounting. Polythematic Online Sci J Kuban State Agrar Univ 130:139–154
Al-Htaybat K, von Alberti-Alhtaybat L (2017) Big Data and corporate reporting: impacts and paradoxes. Account Audit Account J 30(4):850–873
Betancur HD, Morales AMC (2019) Meta-theoretical approaches to the construction of accounting systems. Contabilidad Y Negocios 14(27):22–43
Griffin PF, Wright AM (2015) Commentaries on Big Data’s importance for accounting and auditing. Account Horiz 29(2):377–379
Knudsen D (2019) Elusive boundaries, power relations, and knowledge production: a systematic review of the literature. Int J Account Inf Syst. https://doi.org/10.1016/j.accinf.2019.100441. Accessed 02 Feb 2020
Lyubenko AM, Kundrya-Vysotska OP, Rudnytska OV (2019) The development of praxeological action grammar in the modern accounting and analytical system in the context of supply of information requests. Financ Credit Act Probl Theory Pract 2(29):178–187
Meng F (2018) Characteristics of financial accounting transformation to management accounting in big data environment. In: Liu L, Ke G, Davis H (eds) Proceedings of the 2nd international conference on economics and management, education, humanities and social sciences. Advances in social science, education and humanities research, vol 151. Atlantis Press, Paris, pp 206–210
Mukhametzyanov RZ, Nugaev FS, Muhametzyanova LZ (2017) History of accounting development. J Hist Cult Art Res 6(4):1227–1236
Quattrone P (2016) Management accounting goes digital. Will the move make it wiser? Manag Account Res 31:118–122
Troshani I, Locke J, Rowbottom N (2019) Transformation of accounting through digital standardisation tracing the construction of the IFRS taxonomy. Account Audit Account J 32(1):133–162
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2021 Springer Nature Switzerland AG
About this chapter
Cite this chapter
Andreeva, S.V. (2021). Processes of Informatization in the Accounting of an Enterprise: The Methodological Aspect. In: Ashmarina, S.I., Mantulenko, V.V. (eds) Current Achievements, Challenges and Digital Chances of Knowledge Based Economy. Lecture Notes in Networks and Systems, vol 133. Springer, Cham. https://doi.org/10.1007/978-3-030-47458-4_30
Download citation
DOI: https://doi.org/10.1007/978-3-030-47458-4_30
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-47457-7
Online ISBN: 978-3-030-47458-4
eBook Packages: Intelligent Technologies and RoboticsIntelligent Technologies and Robotics (R0)