Analysis of the Implementation Efficiency of the new Computer-communication Form of Accounting

Autor:	Volodymyr Muravskyi, Zenovii-Mykhailo Zadorozhnyi
Rok vydání:	2020
Předmět:	Delegation business.industry Information and Communications Technology media_common.quotation_subject Depreciation Accounting information system Accounting Digital economy Financial accounting Computer-mediated communication business Outsourcing media_common
Zdroj:	ACIT
Popis:	IT improving is an activator for the accounting forms development. Each change of accounting form was the result of significant transformations of accounting information processing and communication technologies. The genesis of a new computer-communication accounting form in the digital society and digital economy is substantiated. The direct financial and qualitative effects of the introduction of computer and communication technology into the accounting system are investigated. The costs of the computercommunication form implementing are capitalized on intangible assets. The effectiveness of a new computercommunications accounting form implementing is determined by comparing the cost of maintaining an account department with the intangible assets depreciation. The effect of financial accounting functions delegation to outsourcer with the computer and communication technologies using is determined.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::7a21b93896d98faf4b348b88359187b5 https://doi.org/10.1109/acit49673.2020.9208866 Zobrazit plný text záznamu