Бухгалтерський облік діяльності підприємств електронного бізнесу: теорія, методологія та організація

Кулик, В.А.; Kulyk, V.A.

Бухгалтерський облік діяльності підприємств електронного бізнесу: теорія, методологія та організація

Кулик, В.А.; Kulyk, V.A.

URI: http://eztuir.ztu.edu.ua/123456789/7160

Дата: 2017

Анотація:

Дисертація на здобуття наукового ступеня доктора економічних наук за спеціальністю 08.00.09 –бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). –Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2017. У дисертації розвинуто теоретико-методологічні та організаційно-практичні положення бухгалтерського обліку діяльності підприємств е-бізнесу. Розроблено підходи до трансформації теорії та методології бухгалтерського обліку на підприємствах е-бізнесу, які включають розширення переліку об’єктів бухгалтерського обліку та його принципів, перегляд підходів до застосування елементів методу бухгалтерського обліку. Встановлено напрями удосконалення організації бухгалтерського обліку у розрізі різних форм організації бухгалтерського обліку, запропоновано методики обліку господарських операцій, пов’язаних із новими об’єктами бухгалтерського обліку. Визначено професійні компетенції бухгалтерів, на їх основі сформовано підходи до трансформації вищої бухгалтерської освіти в Україні у довго-та короткостроковій перспективі.

Анотація (англ.):

Thesis for obtainingthe scientific degree of Doctorof Economics by specialty08.00.09 –Accounting, Analysis and Audit (by the types of economic activity). –Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2017. The thesis is devoted to the substantiation of theoretical and methodological basics of accounting by defining specific features of its functioning and regulation at e-business enterprises. It was determined that a constant development of information and communication technologies and its use in in cognitive process is substantiated by e-theory. The theory affects the content of structural components in scientific researches, economic relations and education significantly. The directions of economic activity evolution influenced by information and innovation technologies were identified. The new type of business –e-business –was determined. The features which differentiate e-business enterprises from the companies of other industries have been distinguished. E-business enterprise model was created. The model takes into account both external environment and themain components of internal environment which influence a company. Moreover, the model was adapted to domestic economy. External environment of e-business enterprises consists of: specific features of a country, approaches to public administration, business environment and the rate of technology development. The key elements of internal environment are product, user interface, approaches to infrastructure management, and financial aspects of a company’s activity.The features of forming a single information space (largely concerning accounting information) were marked. The space mentioned above is formed within both the state and business entity. It was defined that the accounting method is evolving under the influence of e-theory. However, the study proves that every accounting method (out of eight currently existing ones) is demanded and used at e-business enterprises these days. It was proved that the methods of primary observation and cost measurement tend to be more “viable” as they provide both the completeness and accuracy of accounting information. This conclusion was reached being based on the assumption concerning single information space formation in the near future. A greater relevance of using assets market value, while conducting economic activity by e-business enterprises, was determined. The use of current grouping and cost measurement methods within economic entities was suggested through their further integration into managerial accounting system. Subsequently, the use of these methods willbe more efficient for a particular enterprise. It was substantiated that the change in the form and content of accounting method elements involves the transformation of certain accounting principles. In particular, the matching, revenue recognition, historical cost and unit-of-measure principles are being transformed under the influence of information economy, whereas the continuity or going concern assumption is losing its significance gradually. The inconsistency of the regulatory framework with regardto the regulation of e-business enterprises’ activities and accounting was revealed. An important direction for the improvement of existing domestic legislation concerning e-business enterprises is its harmonization with international legal acts. The improvement of accounting organization in business should be carried out through the establishment of a system of internal regulations related to the establishment of rights and duties of accounting officers, the procedure for the formation and compliance of accounting policies of the enterprise, etc. Given that online stores are the most common form of e-business in Ukraine, the process of its creation and operation was explored. It was investigated to define the connection between the strategy of an online store, its legal status, taxation system, the way accounting is conducted, etc. These criteria allowed to justify the kind of accounting (outsourcing or insourcing) chosen by an online store. The study analyzed the elements of accounting policies in existing legislation and identified the elements of accounting policies that should be included in the regulatory document on accounting policies of e-business enterprises. It also identified the most appropriate alternative options for the elements of accounting policies at e-business enterprises. It was grounded that accounting policy chosen by an enterprise is tightly connected with the multiple choice of accounting policies provided by existing legislation. In accounting, the multivariance of choice beyond enacting legislation can be regarded as cybercrimes. Barriers to committing these crimes should be created in accounting system. The list of new accounting objects which should be reflected in accounting activity of e-business enterprises was suggested. These are as follows: 1)intangible products which have not been produced by the point-of-sale; 2)specific bonuses; 3)features of income tax accounting at e-residents’ companies. Legal amendments, which would regulate the accounting of the objects mentionedabove, were created. It was proposed to predict accounting development tendencies using self-organized criticality and global determinism principles to make long and short-term forecasts respectively. According to the self-organized criticality principle, it was proposed to expand the number of forecasting methods and focus more on forecasting alternatives, which would differ from traditional methods based on correlation and regression connection as well as expert methods. The list of competencies and sk The list of competencies and skills needed for future professionals was determined. The trends in accounting development cover three dimensions of accounting: scientific, practical and educational. Thus, the Concept of Accounting Development in Ukraine was created taking into consideration the trends mentioned above. The Concept highlights the main directions of short and long-term accounting transformation which would take place within the country, business units and universities training future accountants.

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