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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," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 52-59, December.
  • Handle: RePEc:iaf:journl:y:2013:i:4:p:52-59
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    File URL: http://www.afj.org.ua/pdf/118-konceptualni-pidhodi-do-rozglyadu-informaciynih-sistem-obliku-v-korporativnomu-upravlinni.pdf
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    File URL: http://www.afj.org.ua/ua/article/118/
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    More about this item

    Keywords

    information system; extended accounting information system; accounting; accounting information; corporate governance;

    JEL classification:

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

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