Abstract
The purpose of the work is to study the problems and perspectives of modernization of the system of accounting of financial results of company’s activities on the basis of new information and communication technologies (ICT). In order to determine the influence of accessibility and intensity of using new ICT on entrepreneurship, the method of regression analysis is used. The information and analytical basis for research includes the materials of the Global competitiveness report of the World Economic Forum for 2017–2018; the authors use for determining regression dependence between 6th pillar: Goods market efficiency, 11th pillar: Business sophistication, and 9th pillar: Technological readiness. It is substantiate that modernization of the system of accounting of financial results of a modern company’s activities should be performed on the basis of new ICT. For this, the traditional approach, which envisages preservation of organizational & managerial and production business processes of a company during transfer on business processes, related to preparation of corporate financial accounting, into electronic form, should be replaced by the innovational approach. The authors perform comparative analysis of the traditional and innovational approaches to modernization of the system of accounting of financial results of company’s activities on the basis of new ICT and show advantages of the offered approach – simplification and acceleration of accounting of financial results of company’s activities, increase of transparency and control over business processes, and reduction of the risk component of accounting of financial results of company’s activities, and show the main problems that hinder its practical application.
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Musaeva, A.M., Alborieva, S.N., Magomedov, A.I., Musaeva, Z.A., Asilderova, L.M. (2019). Modernization of the System of Accounting of Financial Results of Company’s Activities on the Basis of New ICT: Problems and Perspectives. In: Popkova, E., Ostrovskaya, V. (eds) Perspectives on the Use of New Information and Communication Technology (ICT) in the Modern Economy. ISC 2017. Advances in Intelligent Systems and Computing, vol 726. Springer, Cham. https://doi.org/10.1007/978-3-319-90835-9_15
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DOI: https://doi.org/10.1007/978-3-319-90835-9_15
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