Purpose of research lies in the scientific grounding and development of the practical recommendations on improving theoretical and methodical statements of accounting organization in joint-stock companies as well as their practical implementation under conditions of computerization of the accounting process. For achieving the purpose of research the objectives as follows have been set: to reveal the tendencies of joint-stock companies' development and disclose their impact on the accounting system at an enterprise; to disclose the essence, legal and accounting support of joint-stock companies' activity at the present stage of development; to determine the influence of corporate management model of joint-stock companies' activity on accounting organization; to determine the peculiarities of accounting organization at joint-stock companies under conditions of computer technologies usage; to develop the functional model of accounting computer system of joint-stock companies; to form the approaches towards accounting computer system as a basis of joint-stock company's corporate information system; to develop the methodic support of evaluating the efficiency of using joint-stock company's accounting computer system; to ground the main possibilities of the integrated corporate information systems for supporting the joint-stock company's management process. Object of research: accounting organization of joint-stock companies' activity. Subject of research: theoretical, methodical and practical grounds of accounting organization of joint-stock companies' activity under conditions of computer technologies usage. Methods of research: historical method, logical method, comparison, grouping, specification, system approach, cause-and-effect relations and modeling, induction, deduction, formalization. Scientific novelty of the results obtained lies in the theoretical and methodical grounding as well as solving a number of issues connected with the improvement of accounting organization of joint-stock companies' activity under conditions of computer technologies usage with the purpose of effective corporate management. The main statements of the scientific novelty of the results obtained lie in the following: for the first time the issues as follows have been obtained: functional model of accounting computer system (ACS) on the basis of the database manager Oracle, which provides the interrelation of accounting system and corporate management at different stages of managerial decision-making and allows to introduce the paperless technology of record keeping at joint-stock companies; the issues have been improved as follows: the process of accounting organization of joint-stock companies' activity under conditions of computer technologies usage in the part of decreasing labor-intensity and cost of accounting process, reducing time of accounting information processing, increasing its quality and credibility, improving labor organization of accountants' staff by carrying-out the re-engineering of the business processes at the enterprise while projecting and introducing accounting computer system by responsibility centers; interconnection of accounting organization and corporate management, which allowed to increase the efficiency of joint-stock companies' functioning, ensure the equitable treatment of interests of different groups of shareholders and transparency of accounting information on corporations' activities; the staged model of accounting computerization, based on the cycles of reverse relation between the stages of creating and introducing accounting computer system in the environment of corporate's information system functioning which assist in the qualitative organization of the thorough and timely planning and accounting for the joint-stock company's business processes; information support of the process of joint-stock company's corporate management under conditions of data processing computer system in the part of grounding the major possibilities of the integrated corporate information systems aimed at increasing the quality of the management process; the following issues undergone further development: systematization of the historical prerequisites of interaction of accounting organization and corporate management, factors of influence on its development aimed at solving the existing problems of accounting organization at joint-stock companies; interpretation of the essence of joint-stock companies through the determination of the peculiarities of their legal and accounting support at the present stage as well as specification of the concept "corporation" aimed at generalizing and applying in the system of corporate management; methodic support of evaluating the efficiency of joint-stock company's accounting computer system usage, which allowed to estimate and express in qualitative terms the effectiveness of introducing the accounting computer system (ACS). Implementation extent: research results have been implemented into the practice of the Ministry of Industrial Policy of Ukraine, PLC "Mariupol' heavy engineering plant", Public enterprise Research and production complex of gas and turbine engineering "Zoria"-"Mashproject", PLC "Novokramators'k engineering plant", joint-stock company "Nord".
