Отображение социального капитала в информационных системах бухгалтерского учёта
Închide
Articolul precedent
Articolul urmator
1170 0
SM ISO690:2012
ГОРОДИСКИЙ, Николай, ЗАХАРОВ, Дмитрий. Отображение социального капитала в информационных системах бухгалтерского учёта. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale, 1-2 noiembrie 2019, Chisinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2019, p. 19. ISBN 978-9975-142-57-1.
EXPORT metadate:
Google Scholar
Crossref
CERIF

DataCite
Dublin Core
Paradigme moderne în dezvoltarea economiei naţionale şi mondiale 2019
Conferința "Paradigme moderne în dezvoltarea economiei naţionale şi mondiale"
Chisinău, Moldova, 1-2 noiembrie 2019

Отображение социального капитала в информационных системах бухгалтерского учёта


Pag. 19-19

Городиский Николай, Захаров Дмитрий
 
Государственный университет «Житомирская политехника»
 
 
Disponibil în IBN: 9 aprilie 2020


Rezumat

The current level of development of information technology has made it possible to fully appreciate all the advantages of automation of accounting at enterprises of various profiles and scales. Despite the fact that each company is individual in its own way, to solve even the most complex accounting issues, today it is enough to just choose the right software and learn how to use it. This is due to the fact that, from the point of view of business processes, all enterprises are similar to each other, and this similarity allows development companies to create, in fact, universal software products. However, non-standard objects often appear in the modern economy, which are important for enterprises and significantly affect their value. One of these objects is social capital. Today, the social network, trust and social norms are components of social capital, which in turn is an important source of the formation of surplus value of the enterprise. These elements, which have proven their ability to generate additional revenue and other value, are advisable to reflect in the accounting system. Given the importance of social capital, enterprises consider it as an object of accounting and include in their reporting. However, modern accounting systems do not have full-fledged functionality to reflect it. The article identifies the main directions of improving accounting automation systems in order to improve business efficiency, as well as its security, which in the modern world is becoming increasingly relevant.

Cuvinte-cheie
information technology, accounting