Organisational Aspects of Delegating Accounting and Controlling Authorities with the Use of Information and Communication Technologies

Abstract

The article studies problems of application of information and communication technologies in accounting and control. It develops an organisational model of general accounting and control by an enterprise and outside firm on principles of delegation of accounting and controlling authorities, protection and distant data transfer. It considers a possibility of transformation of accounting principles from the position of the theory of accounting and informatics and also influence of information and communication technologies upon accounting principles. The article marks out changes in realisation of accounting principles in the computer communicative form of accounting.

Keywords

• accounting
• control
• delegation of authorities
• information and communication technologies
• computer communicative form of accounting
• accounting principles