Purpose of research: working out theoretical, methodological and practical statements of accounting system modeling, grounding of the ways of its adaptive development under present day national economic conditions. Object of research: accounting system as an information base for managerial decision-making and the process of its adaptive development by modeling means. Subject of research: theoretical and methodological statements of organization and technology of accounting modeling under new economic conditions. Methods of research: general scientific modeling method, system approach, system and structural method, gnoseological method, analysis, synthesis, induction, deduction, abstracting, idealization and generalization, comparative-legal method, bibliographic and bibliometric analysis, mathematical and statistical methods, expert judgments, symbolic logic methods and formalization. Scientific novelty lies in the development of the theoretical and methodological statements of accounting system modeling through the implementation into the business practice of the model and methodical toolset of adapting the accounting support of management to the national economic conditions. Amongst the most significant results bearing scientific novelty and author's personal contribution are the following: For the first time the results as follows have been obtained: the system of the modeling theory elements in accounting on the basis of the worked out object conception and the determined peculiarities of accounting models, subject, object, functions and principles of accounting modeling, that form the scientific framework of the accounting theory development as well as assist in its adaptation to the changing environment of the information support of the processes of the complex solutions of managerial problems; methodological statements of accounting system modeling that include the constituents as follows: methods, techniques of establishing models, approaches (philosophic, cybernetic, subject, specific-purpose) and means (reflecting the logic of the research process, nature of intersystem relations, subject influence, behavioral aspects) of modeling and provide the development of accounting method elements at the level of accounting theory and practice; levels of accounting methodology (research and development, and subject) and ways of their realization through the worked out classification of accounting models, that provides the creation of the theoretical and applied models (by the features of the place of accounting system in the business hierarchy, target purpose of the model, extent of comprising phenomena, level of information generalization, degree of model standardization, time dominant) as well as assist in broadening the limits of applying models in accounting practice. The issues have been improved as follows:conceptual set of accounting in the part of the processes of accounting modeling (key categories, general and special meanings of the model, the concept of model kinds, new approaches and means of modeling have been determined), that assists in the regulation and development of accounting terminology; conceptual fundamentals of accounting in the part of specifying its principles (principles of accounting organization, keeping records, preparing and communicating financial reports have been singled out), determination of the requirements to information and qualitative characteristics of financial reporting, normative and legal enforcement of which solves the problem of increasing the quality of accounting and reporting information; organizational issues of forming accounting and analytical indexes on the basis of identification of the target guide lines of the users with direct and indirect financial interests, determination of the extent of participation of accounting departments in the preparation of economic information, which increases the quality of accounting support in taking economic decisions; theoretical and methodic support of the accounting modeling standardization in the part of determining approaches to accounting standardization, its objects, levels of accounting tasks' standardization by the categories of accounting specialists, which creates the conditions for reaching optimal degree of regulating accounting tasks in accordance with the managerial needs of an enterprise; approaches towards creating models of organizational structures of the accounting department (functional and sector, divisional, conglomerate, project and matrix and network) as well as appropriate information flows, that enables the transition to the new level of organizing enterprise's activity as well as leads to the reduction of costs on maintaining accounting department by optimizing the number of accountants; the process of accounting organization through developing the relationship matrix between the models of organization forms and keeping records, which reflects legal limitations and ways of increasing the efficiency of using elements of accounting organization at the enterprises of different types of activity and forms of property. The following issues have undergone further development: development of the methodological model of accounting, the interrelation between the accounting principles, elements of its method and managerial target setting lies in the basis of which, and secures the methodological integrity of accounting system and satisfies present-day conditions of economic development; typification of accounting macro models taking into consideration the technological and institutional parameters of economic system and their classification with the determination of general economic, regulating, methodological and information qualities, which creates conditions for improving the system of accounting regulation in Ukraine taking into account foreign experience; grounding of the approach to formalization of intersystem relations between accounting and management through the algorithmization of accounting modeling at the corresponding stages of the managerial process, which guarantees the target content and structure of the reporting data; accounting subsystem modeling under the influence of changes of managerial information needs on the basis of internal relations between the elements of management system, proof of the purposeful and functional subordination of the accounting component to management, which determines the directions of managerial influence on accounting modeling; theoretical and methodological statements of modeling accounting for transactional costs (the classification of transactional costs has been worked out along with the analytical crosscuts and typical correspondence of accounts, reporting system, as well as the order of their organization in accounting under information and computer technologies), which guarantee taking of economic decisions concerning capital allocation and its usage; complex methodic approach towards the analysis of the efficiency of accounting modeling by the directions as follows: analysis of the expediency of developing and applying the new model of accounting organization and record keeping; comparative analysis of accounting models; analysis of the efficiency of the results of accounting system modeling, which is the basis of justifying the choice of new accounting models by business entities. Implementation extent: research results have been implemented into the activity of the Federation of Professional Accountants and Auditors of Ukraine; Public Association of the Certified Accountants and Auditors of the Republic of Belarus; Zhytomyr regional state administration, Chief administration of economy; Chief Administration of Statistics in Zhytomyr Region of the State Committee of Statistics of Ukraine; PLC "Zhytomyr Maslozavod"; public enterprise PLC "KyivKhlib" "Bakery №10"; Auditing Firm Partnership "HLB Ukraine". Separate results have been applied in the educational process of Zhytomyr State Technological University in the part of developing educational and methodic supply of the disciplines as follows "Financial Accounting", "Models and Methods of Decision Making in Analysis and Auditing".
