Структуризація системи бухгалтерського обліку на основі адаптивної архітектури

Abstract

Розглянуто розвиток системи бухгалтерського обліку на основі техніко-технологічних новацій. Викладено думку стосовно налаштування адаптивної інфраструктури для облікової системи, що є вимогою сучасної динаміки суспільно-економічної формації в аспекті технологізації. Обґрунтовано перспективність для облікової практики застосування «хмарних» технологій, які забезпечили суттєвий розвиток можливостей обліково-інформаційного забезпечення.

Proposals of scientists concerning optimization of accounting system by means of different aspects were investigated and evaluated. A new role of accounting science as a result of harmonization of economic, social and technological processes was substantiated. The view of evolution of accounting was presented based on the option of the leading experts and real practice. The development of accounting is mainly viewed by means of technical and technological innovations that is logically explained by the need to react to the new conditions of organizing and functioning of information environment. The change of approaches to adjusting information activity became an obligation to be fulfilled by all institutions. Under these conditions the system of accounting is developed to the state of a computer system that has absolute advantages in serving all information and communicative process, beginning with accumulating information and compiling and submitting accounting and reporting information. Characteristic aspects of the architecture of information systems that are the basis of all the processes of business, economy and society were revealed. The opinion concerning introduction of adaptive as the most suitable instrument that can provide achievement of the determined purpose – maximum elimination of uncertainly of all groups of users based on accounting and analytical data is presented. Architectural basis of the accounting system has shown on the basis of the idea of integration of technical, organizational, financial, information architecture. New technological opportunities for organization of accounting system based on applying «cloud» technologies are presented.