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Методология Интегрированного Учета И Контроля // Methodology Of Integrated Accounting And Control

Author

Listed:
  • TATYANA Serebryakova

    (Russian University of Cooperation)

  • ТАТЬЯНА Серебрякова ЮРЬЕВНА

    (Российский университет кооперации)

Abstract

The issues of integration of all types of accounting are not really new, they were formulated both theoretically and practically more than about 30 years ago when the automated systems of processing economic indicators, including the information from primary accounting documents, evolved. Nowadays they are becoming increasingly topical first due to the development of information technologies and second because a demand naturally arose for the standardization of accounting processes under conditions of consolidation and globalization of the economy. The article considers the possibility and necessity of introducing such new categories as “integrated accounting” and “integrated control”, and their relation to other types of accounting and control. Вопросы интеграции всех видов учета не новы, теоретически и практически они были сформулированы в связи с появлением автоматизированных систем обработки экономических показателей, в том числе данных первичной учетной документации, еще около 30 лет назад. В настоящее время они приобретают все большую остроту в связи с развитием информационных технологий, с одной стороны, а с другой - с естественными потребностями в унификации учетных процессов на фоне укрупнения бизнеса и глобализации экономики. В статье рассмотрены вопросы возможности и необходимости введения новых категорий «интегрированный учет» и «интегрированный контроль», а также их места относительно других видов учета и контроля

Suggested Citation

  • TATYANA Serebryakova & ТАТЬЯНА Серебрякова ЮРЬЕВНА, 2016. "Методология Интегрированного Учета И Контроля // Methodology Of Integrated Accounting And Control," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 1, pages 31-39.
    • Handle: RePEc:scn:accntn:y:2016:i:1:p:31-39
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