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AUTOMATION OF ACCOUNTING: PROBLEMS AND PROSPECTS
Khabibullina Irina1, Mary E. Kulanina2, Bahcheeva Lyubov3
1Magnitogorsk State Technical University (MSTU Nosov), PhD position: Associate Professor, Institute of "Economics and Management", department "Accounting and Economic Analysis"
2Magnitogorsk State Technical University (MSTU Nosov), Student group FEUEkb12, Institute of "Economics and Management" faculty "Economy and Finance"
3Magnitogorsk State Technical University (MSTU Nosov), Student group FEUEkb12, Institute of "Economics and Management" faculty "Economy and Finance"
1Magnitogorsk State Technical University (MSTU Nosov), PhD position: Associate Professor, Institute of "Economics and Management", department "Accounting and Economic Analysis"
2Magnitogorsk State Technical University (MSTU Nosov), Student group FEUEkb12, Institute of "Economics and Management" faculty "Economy and Finance"
3Magnitogorsk State Technical University (MSTU Nosov), Student group FEUEkb12, Institute of "Economics and Management" faculty "Economy and Finance"
Abstract
Article deals with the problem of obtaining reliable and accurate accounting information when creating enterprise management information system. Accurate and reliable accounting information received is determined by the principles that are implemented in the process of collecting, recording, processing, transmission of accounting data. These are the principles that define the accounting principles and the collection, processing, transmission of information in information systems. In the development of enterprise management information system is necessary to implement the principle of continuity of information flow. The reliability of accounting information affects more organizational structure of accounting. In the event that not enough full control over the reliability of accounting information in the organization recommended a more thoughtful approach to the choice of organizational form of accounting.
Article reference:
Automation of accounting: problems and prospects // Economics and innovations management. 2015. № 4. P. 2 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/04/8539
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