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...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/56 |
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| _version_ | 1839583356651569152 |
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| author | TATYANA Serebryakova |
| author_facet | TATYANA Serebryakova |
| author_sort | TATYANA Serebryakova |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-4b6c765ebc9f46a7a4b97d46cfa9c05f |
| institution | Matheson Library |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-01-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-4b6c765ebc9f46a7a4b97d46cfa9c05f2025-08-03T19:55:58ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-01-0101313910.26794/2408-9303-2016--1-31-3956METHODOLOGY OF INTEGRATED ACCOUNTING AND CONTROLTATYANA Serebryakova0Russian University of CooperationThe 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.https://accounting.fa.ru/jour/article/view/56бухгалтерский учетинтегрированный учетконтрольфункции управленияинформационная системаклассификация учетаaccountingintegrated accountingcontrolmanagement functioninformation systemclassification of accounting |
| spellingShingle | TATYANA Serebryakova METHODOLOGY OF INTEGRATED ACCOUNTING AND CONTROL Учёт. Анализ. Аудит бухгалтерский учет интегрированный учет контроль функции управления информационная система классификация учета accounting integrated accounting control management function information system classification of accounting |
| title | METHODOLOGY OF INTEGRATED ACCOUNTING AND CONTROL |
| title_full | METHODOLOGY OF INTEGRATED ACCOUNTING AND CONTROL |
| title_fullStr | METHODOLOGY OF INTEGRATED ACCOUNTING AND CONTROL |
| title_full_unstemmed | METHODOLOGY OF INTEGRATED ACCOUNTING AND CONTROL |
| title_short | METHODOLOGY OF INTEGRATED ACCOUNTING AND CONTROL |
| title_sort | methodology of integrated accounting and control |
| topic | бухгалтерский учет интегрированный учет контроль функции управления информационная система классификация учета accounting integrated accounting control management function information system classification of accounting |
| url | https://accounting.fa.ru/jour/article/view/56 |
| work_keys_str_mv | AT tatyanaserebryakova methodologyofintegratedaccountingandcontrol |