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Control System Query Oriented Accounting Tasks

Author

Listed:
  • Mykhaylo Prodanchuk

    () (Bukovinsky State Finance and Economics University)

Abstract

The role of accounting for the purposes of company management has been studied. According to the author, rather than on accounting, the object focuses participants of the economic process: owners, managers, accountants, investors, and other economic players interested in obtaining complete, true and impartial accounting information. Based on the analysis of existing approaches to identifying accountancy and managerial objectives the tasks of higher priority have been singled out. General accounting tasks aimed at meeting value-oriented management system information requests and ones based on consideration of current and intended company outcome using discount of future cash flows have been reasoned. Basic approaches to setting Query Management System accounting tasks have been systematized. Flexible and adapted approach has been proposed to specify practical and scientific accounting tasks.

Suggested Citation

  • Mykhaylo Prodanchuk, 2013. "Control System Query Oriented Accounting Tasks," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 37-42, June.
  • Handle: RePEc:iaf:journl:y:2013:i:2:p:37-42
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    File URL: http://www.afj.org.ua/ua/article/66/
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    References listed on IDEAS

    as
    1. Guns, Raf & Rousseau, Ronald, 2009. "Real and rational variants of the h-index and the g-index," Journal of Informetrics, Elsevier, vol. 3(1), pages 64-71.
    2. Schreiber, Michael, 2008. "A modification of the h-index: The hm-index accounts for multi-authored manuscripts," Journal of Informetrics, Elsevier, vol. 2(3), pages 211-216.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    accounting purpose; hierarchy of objectives; accounting tasks; accounting methods; management solutions; value-oriented management; accounting system; accounting theory; accounting practice;

    JEL classification:

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

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