Organizational and methodological aspects of differentiation of functional loading in the «accounting coordinate system»

Abstract

Introduction. The modern development of the accounting system on an integrative basis proves and states the necessity of combining accounting and analytical tools into a solid information space in order to create favorable conditions for the formation of the required management decisions. Such processes require constant theoretical comprehension, and new methodological tools require a systematic justification for their «intended use» in the accounting and analytical system. The above points to the relevance of the chosen topic, which has determined the directions of the research and requires in-depth scientific research of both methodological and pragmatic components in the context of methodological and organizational approaches.

 The purpose of the study is to specify and expose the range of organizational and methodological tools in the modern accounting system that most objectively represent its newest format both in the context of providing information requests and in terms of uploading specialists in the «accounting coordinate system».

 Methods. In the process of exploring the division of functions between the components of the accounting and analytical system and the functional responsibilities between accounting staff in the context of performing a wide range of current and strategic management tasks, we used common scientific methodical techniques, in particular, inductions and deductions. Logical and semantic analysis – to clarify and streamline the justification for positioning modern accounting in the management information support system; grouping and classification – to justify the extension of methodological principles and systematization of classification features of accounting functions.

 The scientific base of the research was the scientific works of domestic and foreign scientists on expanding the functional loading of the accounting and analytical system, materials of international scientific-practical conferences, the results of personal experience and observations.

Results. In the «newest» accounting metatheory, the problem of systematizing both methodological and organizational approaches in the modern accounting and analytical system is important. At present, the level of management within the accounting and analytical system requires a separation of functions between its components and functional responsibilities among accounting staff in the context of performing a wide range of current and strategic management tasks. Accordingly, there is a clear dynamic to the growing range of tasks and requirements for the profession of accountant.

 Because accounting is closely intertwined with management in a single accounting and analytical system, some experts consider accounting as information support for management, others – only as its component. It is precisely because of the existence of different relationships between the accounting system and management that there are problems regarding the distribution of functional responsibilities and the representation of the results of processing information arrays. As a result, managers do not have the ability to build a single business development concept, combining accounting and management.

 The article substantiates the need to adjust and supplement information cycle functions in the accounting system in terms of deepening the links between accounting function and other functions of the management cycle, since the modern development of the accounting system on an integrative basis proves and establishes the need for a combination of solid information tools.

 The article analyzes conservative approaches to the functional loading of specialists in the accounting coordinate system and their negative impact on the expected result. It expands the range of organizational and methodological tools in the modern accounting system that most objectively represent its newest format both in the context of providing information requests and in terms of professional downloads in the «accounting coordinate system».

 The article analyzes the tendencies of influence of transformation and integration socio-economic processes on breaking stereotypes in accounting, which exacerbated the problem of clear delineation, differentiation of functional load in the accounting system, and, accordingly, the role of the accounting specialist in management information support.

 Prospects. It is advisable to carry out further scientific research towards the discovery of organizational and methodological tools in the modern accounting system, which most objectively represent its newest format.

 The differentiation of functional loading in the accounting and analytical system should be investigated by two hierarchical levels: the first level - the solution of system-specific tasks, the second – the level of technological functions, which should have a clear content, implementation procedure and structure that completes the organizational separation of qualification units. Such an approach will allow to form an ideal design that provides information support for optimal management decisions and allows to evaluate the information potential of the accounting and analytical system in general and for a particular enterprise.