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Accounting & Information System in Economic Security Management for Different Business Behaviour Models


  • Lubomyr Soroka

    (Lutsk National Technical University)


The article has spotlighted the problems of accounting & information support of a company economic security for different behavior models. There has been established the role of accounting & information system as a continually operating center for monitoring internal changes in company performance at procurement, manufacturing and sales stages with an active behavior model. The empiric research of conservative behavior model companies has been carried out, and the direct connection with the insufficiently developed management accounting system, which is generally of a fragmentary character, has been outlined. In the paper there the eight essential functional components of economic security, namely, technical, technological, financial, legal, intellectual, personnel, economic and social have been identified and analyzed. The economic security subsystem with a special emphasis on the social and economic component as a perspective for further scientific research has been reviewed. The determinant and dominant role of financial component in the company's economic security system has been proved. Moreover, the role of management accounting along with its operating and strategic components for the company's security system efficiency has been substantiated.

Suggested Citation

  • Lubomyr Soroka, 2013. "Accounting & Information System in Economic Security Management for Different Business Behaviour Models," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 51-55, March.
  • Handle: RePEc:iaf:journl:y:2013:i:1:p:51-55

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    More about this item


    economic security; company behavior models; accounting & information system;

    JEL classification:

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


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