Home  Journals  International Accounting  8(206) - 2012 February

Accounting as a system and a model of economic activity of enterprises

Available online: 21 February 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

In the article accounting is examined as a complex information system. It is proposed to consider the accounting system at the enterprise level, at the industry level (activity), the state level, and the level of abstraction as a landmark concept. Based on a systematic approach and the method of analogy it is justified, that accounting is a model of business enterprise. Analog model of the accounting system is built in the context of its subsystems and enterprise business processes with the indicating relationships with internal and external users. The composition of the accounting system elements is defined.

Keywords: accounting system, model, subsystem, system components, information systems

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ISSN 2311-9381 (Online)
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