Accounting System in Terms of Modern Information Technology
Svetlana Nikolaevna Polenova1, Natalya Anatolyevna Mislavskaya2, Lyudmila Viktorovna Sotnikova3, Marina Nikolaevna Ermakova4
1Svetlana Nikolaevna Polenova, Financial University Under the Government of the Russian Federation, Moscow, Russia.
2Natalya Anatolyevna Mislavskaya, Financial University Under the Government of the Russian Federation, Moscow, Russia.
3Lyudmila Viktorovna Sotnikova, Financial University Under the Government of the Russian Federation, Moscow, Russia.
4Marina Nikolaevna Ermakova, Financial University Under the Government of the Russian Federation, Moscow, Russia.
Manuscript received on 06 March 2019 | Revised Manuscript received on 11 March 2019 | Manuscript published on 30 July 2019 | PP: 3856-3860 | Volume-8 Issue-2, July 2019 | Retrieval Number: B3054078219/19©BEIESP | DOI: 10.35940/ijrte.B3054.078219
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)
Abstract: Economic entities taking diverse managerial decisions rely primarily on enterprise information system data, including accounting. The purpose of this article is to examine the issues of generating reliable and useful information in Russian accounting and reporting during the use of advanced technologies of accounting process automation, and to justify the possible ways of their solutions. Scientific developments in the field of modern information technologies, accounting and reporting have served as a methodological and theoretical basis of the work conducted by the authors. The methods of generalization, analysis, synthesis, detailing, and grouping have become the special methods of research and analysis. The obtained results have allowed to explain the problems to be solved: the qualification level of experts, ethical and moral component in the accounting profession, the unreliability and inadequacy of accounting information, loss of accounting data due to possible hacking of cloud servers, etc.
Index Terms: Information Technologies, Accounting, Automation, Typical Programs, Cloud Technologies, Creative Approach, Risks, Adequacy, Moral and Ethical Qualities, Loss of Accounting Information, Insurance.
Scope of the Article: Authentication, Authorization, Accounting