СУЧАСНІ ПАРАДИГМИ Й ТЕНДЕНЦІЇ РОЗВИТКУ БУХГАЛТЕРСЬКОГО ОБЛІКУ В МЕРЕЖЕВОМУ СУСПІЛЬСТВІ

Анотація

Purpose. The aim of the article consists in realization of analysis of modern paradigm of development of account, lighting up the question of basic progress of record-keeping and determination of basic directions of the use of theory of network strends for the ground of features of development of the system of record-keeping in the conditions of glob alization of economic processes, analysing component elements that create an open network structure. Methodology of research. The decision of the tasks put in the article is carried out by means of such scientific and special methods of research, as analysis and synthesis, systematization and generalization, dialectical approach. Findings. Considered modern paradigms of development of account and the questions of basic progress of record-keeping trends are examined. Practical value. In the article basic directions of the use of theory of networks are certain for the ground of features of development of the system of record-keeping in the conditions of globalization of economic processes. Analyzed the component elements that create an open network structure. Keywords: paradigm, record-keeping, network society, integration. REFERENCES 1. Ignatenko, Zh. V. & Baryzhikova, E. V. (2006). Setevaja jekonomika [Network economy]. Stavropol: Severo-Kavkazskij socialnyj institute, 160 [in Russian]. 2. Knieps, G. (2014) Network Economics: Principles – Strategies – Competition Policy. Springer : 184 [in English]. 3. Kollmann, T. What is Net Economy. http://www. igi-global.com/dictionary/net-economy/20068. Retrieved from: http://www.igi-global.com/ dictionary/net-economy/20068 [in English]. 4. Bahryshuna, M. A. (2014) Paradyhma bukhhalterskoho obliku ta zvitnosti v umovakh hlobalnoi ekonomiky: problemy Rosii ta shliakhy yikh vyrishennia [Paradigm of Accounting and Reporting in the Conditions of the Global Economy: Russia’s Problems and Solutions to It]. // Mizhnarodnyi bukhhalterskyi oblik, 25 [in Ukrainian]. 5. Hutsaliuk, O. M. Suchasnyi bukhhalter: yoho mistse ta rol v sviti. http://intkonf.org/ gutsalyuk-om-suchasniy-buhgalter-yogorol-tamistse-v-sviti. Retrieved from: http://intkonf. org/gutsalyuk-om-suchasniy-buhgalteryogorol-ta-mistse-v-sviti [in Ukrainian]. 6. Holovai, N. M., Volynets, V. I. & Hordopolova, N. V. (2016) Analiz suchasnoho stanu vprovadzhennia profesiinoi sertyfikatsii bukhhalteriv v Ukraini [An analysis of the current state of introduction of professional certification of accountants. Problemy i perspektyvy rozvytku pidpryiemnytstva, 1(12), 32–36 [in Ukrainian]. 7. Kindratska, L. M. Suchasni tendentsii rozvytku bukhhalterskoho obliku i yikh vplyv na pidhotovku spetsialistiv u VNZ [Modern tendencies of accounting development and their influence on training of specialists in higher educational institutions]. http://ena.lp.edu. ua:8080/handle/ntb/12730. Retrieved from: http://ena.lp.edu.ua:8080/handle/ntb/12730 [in Ukrainian]. 8. Tkachenko, N. M. (2007) Bukhhalterskyi finansovyi oblik, opodatkuvannia i zvitnist [Accounting financial accounting, taxation and reporting]. Kuiv: Alerta, 2007, 952 [in Ukrainian]. Published:   2019-06-14

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