Bìznes Inform (Jun 2020)
Modification of the Principles of Accounting and Analytical Provision as a Dominant of the Economic Security Management of Agrarian Enterprises
Abstract
Management of any enterprise is based on the information concentrated in different sources, which accumulates in the process of entrepreneurial activity. The use of information as a specific substance in the process of accounting and analytical provision involves compliance with certain principles, the main of which are: circumspection, completeness of coverage, continuity of activity, timeliness, relevance, truthfulness, clarity, etc. The article is aimed at substantiating the need and the directions of modification of the principles of accounting and analytical provision as a dominant in the management of economic security of agrarian enterprises. The features of identification and classification of accounting and analytical provision principles are characterized. A comparative analysis of the essence of the principles provided in both the international and the national regulations is carried out. A critical analysis of the views of scholars on allocation of the principles of financial, management accounting and economic analysis is made. The study results in suggesting to allocate specific security-oriented principles of accounting and analysis provision, which together are an important dominant in forming the architecture of the accounting and analytical provision of security management, enhance the adequacy of the principles of accounting and analysis towards the requests for strengthening economic security and create a platform for the formation of the security-oriented accounting policies and security emphasis on the presentation of agrarian business in reporting. Prospect for further research is to evaluate the impact of information requests by stakeholders of guaranteeing the economic security and industry specificity on the architecture of accounting and analytical provision in agrarian enterprises.
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