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Principles of Forming a Modern Accounting and Analytical Model of Commercial Organization in Digital Economy

Author

Listed:
  • N.S. Plaskova
  • N.A. Prodanova
  • V.A. Dikikh
  • V.E. Kerimov
  • I.P. Kurochkina
  • E.V. Prokofieva

Abstract

Purpose: The article presents basic methodological approaches to the creation of a new model of forming and functioning of the accounting and analytical system to meet the information needs of internal and external stakeholders of organizations. Design/Approach/Methodology: Substantiation of the principles of building a system for accounting and analytical information management that meets current conditions for the business functioning using modern hardware and software. Findings: The developed model of cascade functioning of organization’s information support system optimizes the structure and content of accounting and analytical modules, contributes to the effective implementation of management functions, timely control and rapid response to the impact of negative factors. Practical implications: The principles of information flow management system constructing formulated in the article contribute to optimization of expenses for organization of accounting and analytical functions, improvement of quality of financial and non-financial reporting, realistic assessment and forecasting of business efficiency. Originality/Value: The proposed new model for constructing an accounting and analytical information base allows to improve the procedures of collection, processing, storage and disclosure of financial and non-financial information, to create a balanced structure of the database on the basis of cascade digitization of primary and derived data.

Suggested Citation

  • N.S. Plaskova & N.A. Prodanova & V.A. Dikikh & V.E. Kerimov & I.P. Kurochkina & E.V. Prokofieva, 2020. "Principles of Forming a Modern Accounting and Analytical Model of Commercial Organization in Digital Economy," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 203-214.
    • Handle: RePEc:ers:ijebaa:v:viii:y:2020:i:1:p:203-214
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    References listed on IDEAS

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    More about this item

    Keywords

    Keywords: Accounting and analytical support; information base; stakeholders; principles of information and analytical system development; cascade digitization of accounting and analytical data.;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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