Vyacheslav Ya. SOKOLOVCorresponding author, Saint-Petersburg State Economic University (SPbSEU), St. Petersburg, Russian Federation sokolov@unecon.ru ORCID id: not available
Subject. This article discusses terminological approaches to distinguishing accounting, financial, and management accounting, as well as their connection with the development of information processing technologies and the organization of accounting systems. Objectives. The article aims to justify the need to revise accounting terminology and prove the advisability of transferring the distinction from types of accounting to forms of reporting under a unified information database. Methods. For the study based on historical and evolutionary approaches, we used the methods of analysis and generalization. Results. The article reveals the dependence of the formation of accounting terminology on the technological stages of the development of accounting systems. The article finds that the emergence and establishment of the concepts of financial and managerial accounting are related to the differentiation of accounting functions during the industrial period and the separate processing of data, and that in the conditions of automation and the use of a unified information base, the differences between these areas are not systemic but functional in nature and are determined by the purposes of information use. Based on the analysis of the national characteristics of terminology, the article shows the absence of its complete equivalence and its dependence on scientific and professional traditions. The article argues that under modern conditions, it is advisable to associate differences not with types of accounting, but with forms of presentation and use of data. Conclusions and Relevance. Modern conditions of automation make it reasonable to abandon the idea of accounting, financial, and management accounting as independent systems. Accounting should be considered as a unified system of information formation and processing, on the basis of which various forms of reporting get generated. Revising terminology has practical significance for the development of software products and the construction of educational programs aimed at using a unified information database.
Keywords: management reporting, financial reporting, uniform accounting system, accounting automation, integration of accounting and management accounting
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