Boiarko I. Accounting in the finances of enterprises in the conditions of information economy

The thesis presents the theoretical generalization and the new solution of an important scientific problem, which consists in the development and substantiation of theoretical, methodological and applied principles of accounting development in the finances of enterprises in the conditions of formation of the information society. The scientific novelty of the obtained results consists in the complex study of the theory, methodology and practice of accounting development in the finances of enterprises in the economy of the information society. The practical significance of the results acquired is that the main principles and conclusions of the thesis in the form of practical recommendations are applied to avoid problems of providing information needs of the financial companies of the strategically oriented accounting system. The first chapter is devoted to the study of the theoretical foundations of the transformation of informational provision of finance in the conditions of the information economy. The directions of transformation of informational needs of finance are grounded; the conceptual principles of the transformation of information provision of finance, the definition of the content, the essence and purpose of accounting in finances in the conditions of the information economy and its forms are investigated. The theoretical and methodological principles of synergetic development of accounting are substantiated, features of formation and characteristics of its new form, named «infoclusing», are revealed. The second chapter justifies the necessity of forming a strategic paradigm of accounting in the finances of enterprises and systematizes the determinants of its emergence on the basis of developing a causal model of their manifestation and interconnection. The main stages of the formation of a strategic global paradigm in the context of modern accounting development are investigated. Typization of classifications of accounting paradigms is developed by substantiating the expediency of their grouping by classes, types and types. The results of the development of the synthetic classification of the paradigms of the accounting system and the content, theoretical and methodological filling of the strategic global paradigm by the use of content analysis are presented. The place of strategically oriented systems in the classification complex of modern models of construction of accounting systems in the finances of enterprises is determined, their characteristic attributes are identified. The third chapter reveals the influence of various theoretical and methodological approaches and their components on the formation of the content, functions and tasks of 40 the subsystems of a strategically oriented accounting system in the finances of enterprises. The methodological foundations of information provision of value-based financial management are generalized and developed. In particular, the methodological differences between the evaluation and the formation of the cost and value of the enterprise, as well as their reflection through the system of factors of value formation, are substantiated. The conceptual provisions for the construction of the praxeological and cataclysmic model of the organization of strategically oriented accounting in the finances of enterprises are grounded in the fourth chapter. The peculiarities of information flows and the formation of a financial indicators system in this model are highlighted, and the approaches to their organization are proposed. The scientific and methodological approaches for research and management of the effects of the formation of the market value of enterprises are developed. Such effects are the effect of the use of commitments (shows the impact of the internal environment) and the effect of the financing (the impact of external factors). The fifth chapter proposes a model for the formation of the market value of an enterprise, based on the information approach to the determination of the components of value. The basic components are defined, in the context of which a unique set of factors for creation and destruction of its market value is created for the enterprise. The basic components that form a unique set of factors for the enterprise creation and destruction of its market value, are defined. The hierarchical classification of the factors of formation of the value of the enterprise is constructed and the corresponding levels of significance of the factors are established. The comprehensive scientific and methodical approach to the information provision of risk management in the system of value-based financial management is substantiated. The approach to assessing the financial potential of the company's market value and managing its growth reserves is proposed.