IDEAS home Printed from https://ideas.repec.org/a/iaf/journl/y2013i4p52-59.html
   My bibliography  Save this article

Conceptual Approaches to Review of Corporate Governance Information Accounting Systems

Author

Listed:
  • Petro Kutsyk

    (Lviv Academy of Commerce)

Abstract

Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this connection the article covers corporate and inter-organizational information systems, a number of features characterizing the use of systems at the present stage have been identified. The content has been specified as to accounting information formed in the information systems environment and which is a complex and volume content that is used for decision making in corporate governance. It has been grounded that the accounting information system has certain integral properties that provide for the additional functionality which may be used for producing a synergistic effect when making decisions. The study has allowed the author to propose a conceptual model of extended accounting information system which includes some additional options and help implement the key objectives of management control and preparation of corporate reporting. The proposed model can be implemented based on the most popular ERP class solutions supplemented by 'business – analysts' means and other applications.

Suggested Citation

  • Petro Kutsyk, 2013. "Conceptual Approaches to Review of Corporate Governance Information Accounting Systems," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 52-59, December.
    • Handle: RePEc:iaf:journl:y:2013:i:4:p:52-59
    as

    Download full text from publisher

    File URL: http://www.afj.org.ua/pdf/118-konceptualni-pidhodi-do-rozglyadu-informaciynih-sistem-obliku-v-korporativnomu-upravlinni.pdf
    Download Restriction: no
    File URL: http://www.afj.org.ua/ua/article/118/
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lyubov Shevchenko, 2016. "Integrated Accounting in the Management of Company Taxation," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 90-94, June.
    2. Inna Herasymovych, 2018. "Accounting and Analytical Tools for Improving the Enterprise Business Processes," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 34-38, March.
    3. Svitlana Kucherkova, 2017. "Using Information Technologies for the Promotion of Small Business: Foreign Experience," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 161-167, March.
    4. Mykola Demyanenko & Viktoriya Rozhelyuk, 2016. "System Approach to Formation of Accounting Information for Management," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 8-15, June.

    More about this item

    Keywords

    information system; extended accounting information system; accounting; accounting information; corporate governance;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2013:i:4:p:52-59. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Serhiy Ostapchuk (email available below). General contact details of provider: https://edirc.repec.org/data/iafkvua.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.