Technology and Organization of Accounting: Recent Changes
Zoya Ivanovna Latysheva1, Elena Viktorovna Skripkina2, Olga Ilinichna Mamrukova3, Ekaterina Yevgenievna Listopad4, Vera Vitalievna Zholudeva5
1Zoya Ivanovna Latysheva, Federal State Budget Educational Establishment of Higher Education «Kursk State Agricultural I.I. Iyanov Academy», Kursk, Russia.
2Elena Viktorovna Skripkina, Federal State Budget Educational Establishment of Higher Education «Kursk State Agricultural I.I. Iyanov Academy», Kursk, Russia.
3Olga Ilinichna Mamrukova, Moscow International University, Moscow, Russia.
4Ekaterina Yevgenievna Listopad, Financial University Under the Government of The Russian Federation, Moscow, Russia.
5Vera Vitalievna Zholudeva, Federal State Budgetary Educational Institution of Higher Education «Yaroslavl State Agricultural Academy», Yaroslavl, Russia.
Manuscript received on November 17., 2019. | Revised Manuscript received on November 24 2019. | Manuscript published on 30 November, 2019. | PP: 12737-12740 | Volume-8 Issue-4, November 2019. | Retrieval Number: D9161118419/2019©BEIESP | DOI: 10.35940/ijrte.D9161.118419
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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: The article is concerned with the substantiation of approaches to the rational organization of accounting in modern conditions. It is established that the institutional basis for the development of socio-economic phenomena logically sets the problem of the need to reform accounting as a technological aspect, where some changes will occur in the operational information system. It is proved that the institutional model of accounting should be aimed at a significant increase in the efficiency of mechanisms for implementing rules and bridging institutional gaps. It is revealed that current trends in the development of society and business, the existing challenges and risks that have arisen as a result of ill-conceived management at all levels of management require the urgent development of a concept for the further development of accounting, which should significantly simplify it based on the European principles of standardization and harmonization of accounting.
Keywords: Organization, Accounting, Business, Concept, Management, Politics, Economics, Space.
Scope of the Article: Authentication, Authorization, Accounting.