The Prospects of Development of an Accounting System of Enterprises of Ukraine

Abstract

The article is aimed at developing a multi-purpose integrated accounting system, which is able to provide information for calculating indicators of the integrated report for all sections and allows to expand the object composition of accountance. It is proved that the basis of information provision of the management of modern business is the priority perception of accountance as a producer of accounting-reporting information. It is substantiated, that for formation of the integrated reporting it is necessary to introduce into practical activity of economic entities a multi-purpose integrated accounting system which represents an integral accounting-analytical complex. The multi-purpose integrated accounting system includes a traditional accountance system and is complemented by environmental, social, and strategic constituents. The complex characteristic of ecological, social, and strategic accounting is provided, their methods are defined, and the information which they produce is systematized.

Keywords

• integrated accounting system
• integrated reporting
• sustainable development
• social accounting
• ecological accounting
• strategic accounting