|
|
Електронний архів Полтавського університету економіки і торгівлі >
Навчально-науковий інститут денної освіти >
Кафедра бухгалтерського обліку і аудиту >
Монографії (ННІДО БОА) >
Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на этот ресурс:
http://dspace.puet.edu.ua/handle/123456789/6101
|
| Название: | Розвиток бухгалтерського обліку на підприємствах електронного бізнесу |
| Авторы: | Кулик, Вікторія |
| Ключевые слова: | електронний бізнес
нематеріальні активи
електронна комерція
облік
компетенції
майбутнє обліку
тенденції розвитку
прогнозування
е-освіта
освітній кластер |
| Дата публикации: | 2017 |
| Издатель: | ПУЕТ |
| Библиографическое описание: | Кулик В.А. Розвиток бухгалтерського обліку на підприємствах електронного бізнесу : монографія / В. А. Кулик. – Полтава : ПУЕТ, 2017. – 344 с. |
| Аннотация: | Монографію присвячено дослідженню теоретичних і практичних засад бух¬галтерського обліку підприємств е-бізнесу. У дослідженні обґрунтовано напря¬ми трансформації теорії й методології бухгалтерського обліку та тенденції його розвитку; визначено особливості організації й методики бухгалтерського об¬ліку господарської діяльності онлайн-магазинів; висвітлено потенційні напрями розвитку професійних компетенцій бухгалтерів в інформаційній економіці та запропоновано шляхи вдосконалення вищої освіти. |
| Описание: | E-business is a new type of business which is spreading rapidly in Ukraine and worldwide. E-business enterprises of developed and developing countries run in equal conditions, considering the fact that the information and communication technologies (ICT) negate geographical boundaries between countries and continents. In this case (situation), the improvement of service at domestic e-enterprises is a considerable advantage for Ukrainian customers.
Considering the historical background of the emergence of postindustrial society and information economy, it should be noted that a key factor in the transition from the previous economic system to the next one was the emergence and dissemination of the world wide web. ICT implementation in the managerial sphere has led to the transformation of key business processes which had to be adapted according to the requirements of the new social order.
To develop accounting as a major component of the information system of decision-making process the elements of the science forecasting were used. The main approaches of the prospective directions of accounting development were summarized according to the points of views of both Ukrainian and foreign scientists. As a result, the important aspects of accounting forecasting, which may transfer it to the new level, were highlighted. These are as follows: 1) correlation of the subjects of forecasting with public needs; 2) attraction of professionals from other sectors to conduct researches; 3) use of modern software for forecasting purposes.
The review of accounting method elements in accordance with the requirements of the users of accounting information at e-business enterprises has necessitated the use of evolutionary approach to consider their transformations. During the research it has been established that individual elements of the accounting method are changing due to the change in the ways business operations are written down (documentation, inventory, double entry, balance sheet, reporting), while the change of the other elements is connected with the evolution of economic theory (estimation, calculation) and accounting theoretical foundations (accounts, double entry). At the same time, each of the traditional elements of the accounting method remains relevant and has significant development prospects.
The most common type of e-businesses which are operated in Ukraine and worldwide is online-stores. There are many laws which regulate
e-business enterprises in Ukraine but most of them are limiting factors for the development of online-stores. Successful functioning of online-stores largely depends on the correctness of the chosen development strategy, because it is closely linked with the choice of the legal form of online-stores, taxation system and forms of accounting. The defining feature of the activities of online-stores is multichanneling, which is associated with different ways of providing information about goods and services to the customers; different ways of payment and goods delivery etc. The process of online-stores creation and functioning has its own characteristics regarding the accounting of specific objects (domain name, the cost of creating and maintaining the web site etc.).
Dramatic social transformations, ultra-fast development of various economic activities, and significant changes taking place in the theory and practice of accounting lead to the need to change approaches to the education of accounting professionals. During the study, the list of potential future jobs which can be made by accountants was investigated. The results of the study allowed to identify prospective approaches to the transformation of the higher accounting education system in Ukraine in the short and long term using a cluster approach. |
| URI: | http://dspace.puet.edu.ua/handle/123456789/6101 |
| ISSN: | 978-966-184-281-5 |
| Располагается в коллекциях: | Монографії (ННІДО БОА)
|
Все ресурсы в архиве электронных ресурсов защищены авторским правом, все права сохранены.
|
