Yanchev A. Organization and methodology issues of electronic documentation in accounting system

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0515U000863

Applicant for

Specialization

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

30-10-2015

Specialized Academic Board

Д 14.052.01

Zhytomyr Polytechnic State University

Essay

Object - theory and practice of documentation within the accounting system; the aim - substantiation of organizational and methodological statements of electronic documentation development within the accounting system through modelling of effective system of electronic documentation and development of databases infrastructure for the formation of accounting and analytical provision of all levels of management; methods - general scientific and specific; results - substantiation of methodological principles and development of practical recommendations on modelling effective system of electronic document flow of economic entities; novelty - conceptual model of accounting management, methodological principles of accounting as an informational subsystem of managing virtual business formation, theoretical and managerial principles of fixing legal status of electronic archive, conceptual model of global documentation, documents classification, concept of government control of strict accounting forms circulation, methodical statements concerning evaluation of the level of information security, classification of the systems of electronic documentation, methodological principles of evaluating effectiveness of the process of accounting documentation.

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