THEORY OF ACCOUNTING IN THE CONDITIONS OF FORMATION OF THE GLOBAL ECONOMY AND INFORMATIZATION OF SOCIETY

Анотація

At the present stage, there is a discrepancy between the existing theoretical foundations of accounting to the requirements of the modern global economy and the informatization of society. The purpose of the article is to establish the compliance of the theoretical foundations of accounting with the requirements of the modern global economy and the processes of informatization of society. The research methodology is based on general scientific methods of cognition: historical, logical, systemic, induction, deduction, analysis, synthesis. Today, humanity is at the origins of the Fourth Industrial Revolution, which is based on the digital economy. The use of digital technologies in accounting today leads to an increase in its quality characteristics, to improve the quality and efficiency of the enterprise management process. The development and formation of the global economy primarily involve the existence of a single information base, which necessitates the consistency of terminology in different scientific segments of a single information space. Today, the economic sciences are characterized by significant uncertainty in terminology and unjustifiably using parallel terminology. This necessitates the provision of accounting theory with an appropriate terminology that would be consistent with other scientific segments. The universal terminology will strengthen the relationship of accounting with the functions of analysis, planning, control, etc. The accounting information system is a subsystem of a higher-level system and as a part of the whole is incomparably more significant than itself. At one time, prominent researchers of capitalism of the XIX century. K. Marx and M. Weber, each from different ideological positions, came to the unequivocal conclusion: the development of capitalism is impossible to imagine without adequate accounting. Just as the development of double-entry bookkeeping was conditioned by the development of capitalism, the existence and development of the global economy is impossible without transforming the theoretical foundations of accounting. The prospect of further research is the adaptation of the theoretical foundations of accounting to the use of digital technologies.

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