THE ACCOUNTING INFORMATION SYSTEM: CONCEPT AND STRUCTURE

Keywords: accounting information system, accounting, accounting policy, information resources, management

Abstract

The necessity of studying the content and structure of the accounting information system (AIS) as a certain scientific theory are substantiated in the article. The approaches of foreign and domestic scholars to understanding the essence and significance of a modern accounting information system existing in the scientific literature are analyzed and systematized. The peculiarities of formation and structure of the accounting information system, which includes two-level external and internal components, are determined. It is noted that the external accounting information system is formed in the process of socio-economic development of society at the state, interstate, international levels and is regulated by a number of legislative acts inherent in a particular social environment. On the other hand its internal component is based on the data of accounting policy, which defines the principles, methods, rules and procedures for the formation of both external and internal economic reporting based on operational, financial and management accounting data. The purpose of the accounting information system, which is to create generalized information resources suitable for use by potential users for making management decisions at different levels, by different economic and social groups of society, are defined in the article. The author’s own definition of the concept of “accounting information system”, which is understood as a set of interrelated elements, principles, rules, procedures used in the process of generating accounting information, forming a single whole, interacting with the external and internal environment and with each other, and meeting the needs of socio-economic development of society, is proposed. In accordance with this, the key characteristics of an accounting information system are identified, including: coordination, integration, differentiation, flexibility, and compliance.

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Published
2024-05-31
How to Cite
Kucherenko, T., Olyadnichuk, N., & Krachok, L. (2024). THE ACCOUNTING INFORMATION SYSTEM: CONCEPT AND STRUCTURE. Sustainable Development of Economy, (3(50), 15-20. https://doi.org/10.32782/2308-1988/2024-50-3