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Functioning of the Accounting System in the Context of the Formation of the Information Policy of an Economic Entity
Kuz V. I.

Kuz, Vasyl I. (2024) “Functioning of the Accounting System in the Context of the Formation of the Information Policy of an Economic Entity.” Business Inform 7:348–355.
https://doi.org/10.32983/2222-4459-2024-7-348-355

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 657.1

Abstract:
In order to obtain competitive advantages by an economic entity, there is an urgent need to develop and approve an information policy, which inevitably leads to the need to revise the organizational, technical, methodical and methodological aspects of the functioning of the accounting system of an economic entity as a dominant component of information support for the process of managerial decision-making. The aim of the article is to study and substantiate approaches to the identification of types of information policy, adaptation to its provisions of the organizational, technical, methodical and methodological components of the accounting system of an economic entity. The article identifies a system of principles that should correspond to the process of formation of information policy, substantiates the need to divide it into types in order to form an information model that will correspond to each of them. The influence of the provisions of the information policy on the functioning of the accounting system of an economic entity is determined. The necessity of identification of additional accounting subsystems in order to fulfill the tasks of maximalist and target-based information policy, which make it possible to produce integrated reporting at the final stages of the accounting process, which is a relevant source of data for external users, is substantiated. A theoretical characterization (purpose; principles and requirements; subject of formation; accounting support; form and format; users; reporting period) of the organizational, methodical and methodological components of the process of formation of integrated reporting of an economic entity is provided. The tools for regulating the provisions of the chosen information policy of an economic entity are indicated, which will ensure the mutual coordination of its goals and approaches to information processing.

Keywords: integrated reporting, information policy, information system, information users, accounting system, strategic accounting.

Fig.: 2. Bibl.: 9.

Kuz Vasyl I. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Analysis and Audit, Yuriy Fedkovych Chernivtsi National University (2 Kotsiubynskoho Str., Chernivtsi, 58012, Ukraine)
Email: [email protected]

List of references in article

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