Home  Journals  International Accounting  32(278) - 2013 August

Subject of managing as specific object of research

Available online: 29 August 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

The need to develop the approach to generating information about the activities of a business entity is due to combined and at the same time scattered effect of the environment. It is obvious that a company started to operate in certain environment may not work effectively in the other, that is significantly changed. Attempts to ground theoretically the need to apply the activity approach to the consideration of the enterprise as a system factor for accounting are carried out. Characteristics of a business entity as a system the development of which is due to its activity are defined, that will allow revealing areas for further development of accounting information as a functional subsystem of the system.

Keywords: company, system, business activity, accounting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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