Name
Posokhova Tatyana Vitalyevna
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 2
Accounting science in the conditions of globalization
of economic relations, the continuing growth in the
volume of trade, the development of economic ties,
tools, implementation of financial and economic
relations cannot remain within the achieved level of its
theoretical foundations. Accounting should not
become an obstacle to the implementation of the
provisions of the economic growth of the business
entity. The same can be said about the currently used
mechanisms of control of economic relations and
taxation. In this regard, and taking into account the
development of techniques for automated data
exchange there is an objective need for the
development of Agency in the formation,
generalization and analysis of accounting information.
The article describes some trends in the development
of accounting theory, defined by the concepts of user
agent uniform accounting and space as a technique of
improving the accounting system. We have defined the
roles and functions of the user agents, their place in a
single user space. The authors have justified the
proposals for movements of accounting information in
modern conditions of globalization of accounting
procedures. The article has also proposed mechanisms
of recording and summarizing information on
individual areas of accounting and taxation and
defined roles and methods of participation of various
economic actors in the scope of the proposed
mechanism of functioning of the unified accounting
space
Accounting science in the conditions of globalization
of economic relations, the continuing growth in the
volume of trade, the development of economic ties,
tools, implementation of financial and economic
relations cannot remain within the achieved level of its
theoretical foundations. Accounting should not
become an obstacle to the implementation of the
provisions of the economic growth of the business
entity. The same can be said about the currently used
mechanisms of control of economic relations and
taxation. In this regard, and taking into account the
development of techniques for automated data
exchange there is an objective need for the
development of Agency in the formation,
generalization and analysis of accounting information.
The article describes some trends in the development
of accounting theory, defined by the concepts of user
agent uniform accounting and space as a technique of
improving the accounting system. We have defined
roles and functions of the user agents, their place in a
single user space. The authors justified the proposal by
the movement of accounting information in modern
conditions of globalization of accounting procedures.
The article has proposed mechanisms of recording and
summarizing information on individual areas of
accounting and taxation. We have also defined roles
and methods of participation of various economic
actors in the scope of the proposed mechanism of
functioning of the unified accounting space