The System Paradigm of Accounting Organization in the Context of the Fourth Industrial Revolution

Анотація

The challenges of the fourth industrial revolution require the reorientation of accounting systems and economic analysis to modern achievements in the field of digitalization and automation of business processes of enterprise. At that, although accounting is a key source of information formated for managerial decisions, it must necessarily be consistent with the data from other information-analytical systems, which requires solving a number of problems described in the article and changing the parameters of its organization. The article is aimed at the development of theoretical-methodological provision for changes in the parameters of the organization of accounting of economic entities under the influence of the fourth industrial revolution and digitalization of the economy. The implementation of the purpose of the article is based on the hypothesis of approximation of the parameters of an accounting organization to the elements of the corporate architecture of enterprise with the simultaneous expansion of the functionality of the accounting system through the use of system engineering practices described by the set of standards of the world organization for standardization. An additional requirement was the need to transform accounting from a simple system of information collection to a system to support the management of an economic entity by means of business forecasting, modeling and preliminary processing of information. As a result of proving the authors’ hypothesis, a model of system-process representation of the paradigm of accounting organization was developed, the instrument for the construction of which was the technology of displaying an event-driven process chain (EPC). The developed EMF chart reflects the logic of alternating functions as to maintaining the relevance of the accounting system in accordance with the requests of users of accounting data. Accounting in this case is considered as an element of a single data management space, which is formed by developing an ontological model of the enterprise’s activities. The actual implementation of the accounting organization project is proposed to be based on the combination of functional analysis and synthesis of elements that ensure the implementation of an expanded list of functions. At the same time, the implementation of the service paradigm for meeting user requests for accounting data is envisaged. Within the framework of EMF modeling, a set of documents on regulating the process of both record keeping and organization of accounting is elaborated.

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