Kulyk V. Accounting in the activity of electronic business enterprises: theory, methodology and organization

The thesis is devoted to the substantiation of theoretical and methodological basics of accounting by defining specific features of its functioning and regulation at e-business enterprises. It was determined that a constant development of information and communication technologies and its use in in cognitive process is substantiated by e-theory. The theory affects the content of structural components in scientific researches, economic relations and education significantly. The directions of economic activity evolution influenced by information and innovation technologies were identified. The new type of business - e-business - was determined. The features which differentiate e-business enterprises from the companies of other industries have been distinguished. E-business enterprise model was created. The model takes into account both external environment and the main components of internal environment which influence a company. Moreover, the model was adapted to domestic economy. External environment of e-business enterprises consists of: specific features of a country, approaches to public administration, business environment and the rate of technology development. The key elements of internal environment are product, user interface, approaches to infrastructure management, and financial aspects of a company's activity. The features of forming a single information space (largely concerning accounting information) were marked. The space mentioned above is formed within both the state and business entity. It was defined that the accounting method is evolving under the influence of e-theory. However, the study proves that every accounting method (out of eight currently existing ones) is demanded and used at e-business enterprises these days. It was proved that the methods of primary observation and cost measurement tend to be more "viable" as they provide both the completeness and accuracy of accounting information. This conclusion was reached being based on the assumption concerning single information space formation in the near future. A greater relevance of using assets market value, while conducting economic activity by e-business enterprises, was determined.