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ИД «Финансы и кредит»






International Accounting

Industry agile software to automate the AIC accounting and analysis: Problems and solutions

Vol. 23, Iss. 2, FEBRUARY 2020

Received: 10 January 2020

Received in revised form: 4 February 2020

Accepted: 5 February 2020

Available online: 14 February 2020

Subject Heading: Managerial accounting

JEL Classification: M41, M49

Pages: 124–142


Glushchenko A.V. Volga Region Research Institute of Manufacture and Processing of Meat-and-Milk Production (VRIMMP), Volgograd, Russian Federation


Kovalenko O.A. Volzhsky Institute of Economics, Pedagogics and Law, Volzhsky, Volgograd Oblast, Russian Federation


Subject This article deals with the methodology and practice of supporting the process of forming accounting information and insights at the AIC enterprises in the context of the development of industry flexible software automated systems.
Objectives The article aims to investigate and assess the process of forming accounting and analysis information at the AIC enterprises in the context of the development of industry flexible software automated systems and develop recommendations for the process organization.
Methods For the study, we used the universal methods of cognition, empirical treatment, and the statistical techniques.
Results The article presents a model for the formation of an accounting and analysis information flow that helps transform information into digital interactive reporting that meets users' needs. It also offers a generalized job function of an accountant to support the process of forming accounting and analysis information that can help solve the problem of conflict between non-digital and digital technologies.
Conclusions and Relevance The main challenges of designing the architecture of industry smart software of the AIC enterprise management lie in the design of business processes, modeling of electronic processing and hard copies of accounting source documents, undermanning of agro-industrial enterprises with accounting analysts, etc. Solving these problems will contribute to the effective construction of the software product architecture, which has characteristics unique to the specific industry of the AIC and the use of information in the management decision-making process. The results of the study can be useful to AIC enterprises in building a digital information environment, as well as to developers of industry automated accounting and analysis software.

Keywords: accounting and analysis information, automation, digitalization, agricultural enterprises, agro-industrial complex, industry specifics, business process


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