IT service: concepts and types for accounting purposes

Abstract

Ensuring effective management of IT services requires well-defined terminology. There is no unity among scientists on this issue. The purpose of the article is to reveal the concept, main characteristics and types of IT services that have an impact on their accounting. To achieve this goal, the following methods were used: analysis and synthesis, logical generalization, contrastive comparison, graphical method. Based on the analysis of scientific works, which raised the issue of interpretation of IT services, the main characteristics of this concept are identified. Disclosure of the essence of IT services is impossible without a description of their classification. The article summarizes the types of IT services provided in the works of scientists. It is proposed to classify them according to the following characteristics: method of provision (IT consulting, IT outsourcing, software development, system integration); object of provision (services related to software; technical support services; services related to the processing and storage of electronic information). It is established that the IT service for accounting purposes meets the characteristics inherent in all services, and has its own specific characteristics. The list of such features has been expanded and presented as follows: immateriality; inseparability from the source; indistinctness; receiving income from the performer or incurring costs; ensuring a useful result for the consumer of IT services; availability of special software and hardware for the service recipient; insensitivity of the IT service until the recipient receives the final version of the IT product; uncertainty of the quality of IT services before its implementation; difficulty in calculating the final price.

Keywords

• it service
• it product
• information technology
• accounting