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Исследование Развития Национальных Систем Бухгалтерского Учета В Условиях Информационной Экономики // Study Of The National Accounting Systems Development In Information Economy

Author

Listed:
  • ANNA Vysotskaya

    (Southern Federal University)

  • АННА Высотская БОРИСОВНА

    (Южный федеральный университет)

Abstract

The paper examines the transformation of national accounting in the information economy and the related issues of national accounting systems adaptation to worldwide accounting practice.The process of globalization is one of the main factors influencing the development of the whole economy and the national accounting system. In this regard, some issues connected with current condition of the national accounting system and its compliance with international practice are raised in the paper. First, the article examines the consequences of the globalization impact on developing countries, and its connection with the transition to international accounting standards. Through the use of a cross-disciplinary approach the differences in views on the process of globalization are established. The author deduces that we evidence the sharp transition to the new level of economy development - information economy. Besides, some empirical data on the economic consequences of this process are provided.The main purpose of this article is to study the ways of further development of national accounting systems under conditions of globalization. This highlights the need to assess the possibilities of using resources of the information economy to overcome transition process in developing countries. That is generally consistent with the hypothesis of growing interdependence of countries contributing to the solution of the problems associated with transitional periods and results in the necessity to accumulate and systematize accounting information in national accounting systems. В статье исследуются вопросы преобразования национальных бухгалтерских систем в условиях информационной экономики. Отдельно уделено внимание проблемам адаптации национальных систем бухгалтерского учета к общемировой бухгалтерской практике.Особенности современного этапа развития как экономики в целом, так и системы бухгалтерского учета в частности во многом продиктованы влиянием процесса глобализации. В этой связи актуальным представляется рассмотрение вопроса о состоянии национальной бухгалтерской системы и ее соответствии международной практике учета. Для этой цели проведен анализ влияния процесса глобализации на развивающиеся страны. Благодаря применению кросс-дисциплинарного подхода проведена дифференциация взглядов на процесс глобализации. Сделан вывод о факте перехода к качественно новому уровню развития экономики - к информационной экономике. Определена его связь с переходом на международные стандарты бухгалтерского учета, а также приведены некоторые эмпирические данные экономических последствий данного процесса.Основная цель статьи заключается в исследовании путей дальнейшего развития национальных бухгалтерских систем с учетом влияния процесса глобализации. При этом определена необходимость оценки возможностей использования ресурсов информационной экономики для преодоления переходных процессов в развивающихся странах. Это в общем виде согласуется с гипотезой о растущей взаимозависимости стран, способствующей решению существующих проблем, связанных с переходными периодами в бухгалтерском учете. Все это приводит к необходимости накопления и систематизации бухгалтерской информации в национальных бухгалтерских системах.

Suggested Citation

  • ANNA Vysotskaya & АННА Высотская БОРИСОВНА, 2016. "Исследование Развития Национальных Систем Бухгалтерского Учета В Условиях Информационной Экономики // Study Of The National Accounting Systems Development In Information Economy," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 1, pages 65-73.
    • Handle: RePEc:scn:accntn:y:2016:i:1:p:65-73
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