METHODOLOGY OF INTEGRATED ACCOUNTING AND CONTROL
The issues of integration of all types of accounting are not really new, they were formulated both theoretically and practically more than about 30 years ago when the automated systems of processing economic indicators, including the information from primary accounting documents, evolved. Nowadays t...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
|
| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/56 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | The issues of integration of all types of accounting are not really new, they were formulated both theoretically and practically more than about 30 years ago when the automated systems of processing economic indicators, including the information from primary accounting documents, evolved. Nowadays they are becoming increasingly topical first due to the development of information technologies and second because a demand naturally arose for the standardization of accounting processes under conditions of consolidation and globalization of the economy. The article considers the possibility and necessity of introducing such new categories as “integrated accounting” and “integrated control”, and their relation to other types of accounting and control. |
|---|---|
| ISSN: | 2408-9303 2619-130X |