IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Conceptual Approaches to Review of Corporate Governance Information Accounting Systems

  • Petro Kutsyk

    ()

    (Lviv Academy of Commerce)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    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

    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2013)
    Issue (Month): 4 (December)
    Pages: 52-59

    as
    in new window

    Handle: RePEc:iaf:journl:y:2013:i:4:p:52-59
    Contact details of provider: Postal: 10, Heroiv Oborony St., Kyiv, 03680
    Phone: +380442190044
    Fax: +380442590124
    Web page: http://www.iaf.kiev.ua/
    Email:


    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.

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

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.