Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Accounting as a system and a model of economic activity of enterprises
Available online: 21 February 2012 Subject Heading: PROBLEMS OF ACCOUNTING JEL Classification:
In the article accounting is examined as a complex information system. It is proposed to consider the accounting system at the enterprise level, at the industry level (activity), the state level, and the level of abstraction as a landmark concept. Based on a systematic approach and the method of analogy it is justified, that accounting is a model of business enterprise. Analog model of the accounting system is built in the context of its subsystems and enterprise business processes with the indicating relationships with internal and external users. The composition of the accounting system elements is defined. Keywords: accounting system, model, subsystem, system components, information systems |
ISSN 2311-9381 (Online)
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