Aim: development of theoretical, methodological and organizational basis of accounting subsystems integration through the development of scientific concept, methodological tools in the transition of accounting to the new paradigm of its development under informatization of society. Object: accounting system and process of integration of its subsystems. Subject: combination of theoretical, methodological and organizational basis of accounting associated with the integration of its subsystems and their development trends in the historical and dialectical relationship. Methods: the historical, dialectical, epistemological, systemic approach, modeling, analysis, synthesis, induction, deduction, abstraction, idealization and generalization, bibliographic analysis, mathematical and statistical methods, expert evaluation. Scientific innovation is to solve scientific problems of discrepancy of theoretical and methodological support of the accounting system to economic realities and to validate from the position of a systematic approach directions of integration of accounting subsystems through the development of scientific concept, methodological tools in the transition of accounting to the new paradigm of its development under informatization of society. The most important results are: for the first time the results as follows have been obtained: the concept of an integrated accounting system; a set of characteristics of accounting information; organizational and methodological support of adaptive model of the integrated accounting system; the issues as follows have been improved: conceptual bases of accounting subsystems; theoretical and methodological positions of implementation of information systems based on accounting evaluation programs; and computerization of the accounting process in the integration of accounting subsystems; methodical support of evaluation of the effectiveness of adaptive model of the integrated accounting system; the organization of accounting in terms of its methodological support, including the defense of accounting information from internal and external threats; the following issues undergone for the development: the order of integration of accounting subsystems; approach to the development of accounting as an information system; justification for an integrated accounting system; elements of method of accounting under the use of computer technologies; the description of the concept of "security" within the integrated accounting system. The conclusions and recommendations have been implemented into the activities of Ministry of Industrial Policy of Ukraine, Joint Stock Company "Nord", Private Joint Stock Company "Novokramatorsk Engineering Plant", Private Joint Stock Company "Ukrproduct Group", Public Joint Stock Company "Mariupol Heavy Machine Building Plant", in the educational process of Donbass State Engineering Academy, Zhytomyr State Technological University.
