Khorunzhak N. Modernization of accounting and control in budget institutions in the systemic transformation management

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0514U000581

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

18-09-2014

Specialized Academic Board

Д 58.082.03

Chortkiv College of Economics and Business

Essay

3. Object - the process of budgetary institutions in transforming requests management in the public sector. The goal - the promotion of modeling effective systems of accounting and control in budget institutions through the development of theoretical and methodological and organizational principles of modernization according to the needs of management and with the level of modern advances in processing and presentation of accounting information. Methods - dialectical, historical, analytical, systematic, mathematical, inductive, deductive, comparison, formal logic synthesis, axiomatic. Results - there was made scientific generalization and there was proposed a new solution to the problem related to the theoretical justification and organizational and methodological support the modernization of accounting and control in budget institutions in order to create a unified information system of the public sector. The novelty lies in the development of theoretical and methodological, institutional provisions and practical recommendations for the modernization of accounting and control in budget institutions on the basis of computer technology, adapted to meet the needs and requirements for information security management decisions at different levels. IT was introduced in the activities of the State Treasury of Ukraine, Department of Education and Science of the Ternopil Regional State Administration, Department of Health Ternopil Regional State Administration, Mukachevo State University, CP Ternopil regional council of "Ternopil regional territorial medical association" and the learning process of Ternopil National University of Economics. Scope of application - activity of budget institutions.

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