Osmyatchenko V. Accounting in the conditions of application of information technologies: theory and organization

Dissertation is devoted to the perfection of theoretical, methodological and organizational principles of accounting in the conditions of application of information technologies. History of development of accounting is investigated in the conditions of application of information technologies. Motive forces which entailed the basic stages of his development are educed. Theoretical bases of construction of CAS of accounting are specified in the conditions of the centralized and decentralized system of working up of economic information. Directions of improvement of conceptual base of modern theory of accounting are developed under procedure of information technologies. Conceptual positions of development of accounting are created in the conditions of application of information technologies. Methodological principles of CAS of accounting are extended through the design of its base components. The directions of improving of accounting process organization are determined in the conditions of functioning of the corporate informative systems. Conception of accounting organization in the part of professional development of accounting workers through creation and arrangement of informative-educational surroundings is improved. General directions are systematized and extended in relation to introduction of information technologies in the accounting of enterprises of Ukraine.