The concept of the information field in the development of accounting science

Abstract

Introduction. According to T. Kuhn’s theory of scientific revolutions, there are tendencies in modern accounting normative knowledge that lead to the accumulation of contradictions between the achievements of information sciences and imperfect practice of obtaining information resources for business. This indicates the need to develop a new accounting paradigm for the needs of post-industrial society.

Goal is to develop a new concept of accounting science, in which the central place should belong to the theoretical basis formed on the basis of laws of philosophy, sociology, information theory, management theory, psychology, systems theory, expanding methods of collecting and processing business facts past, present, future position of the enterprise in a rapidly changing environment and adaptation to change, which contributes to its long- term existence.

Research methods. The article uses not only those methods that are traditionally inherent in accounting, but also those borrowed from other sciences in order to expand the methodological apparatus of research accounting problems - the laws of dialectics, logic, historical and systematic methods, analysis, synthesis and more. The choice of methods involves the creation of the concept of management accounting based on the disclosure of the category of «information field» of the enterprise, which helps employees understand the management system, what additional information they need to manage and can generate for them accounting information service.

The results of the author’s work are devoted to the problem of developing the structure of the concept of management accounting, as modern publications on this issue, in fact, are based on personal subjective ideas about management accounting models. Unfortunately, apart from general maxims regarding the organization and methods of accounting for costs and revenues in terms of structural units of the enterprise (cost centers), responsible persons (places or areas of responsibility), certain products and calculation methods, such publications do not provide any theoretical generalizations.

It is time to develop, at least in the first version, the conceptual foundations of management accounting, given the typical structure of the information field, which can be adapted to the individual needs of specific enterprises.

Perspectives for further research on the problems of management accounting are related to the definition of its boundaries and methods of regulation within the enterprise. This accounting should not be endowed with the prognostic function performed by strategic accounting in the controlling system. Its role is more modest - serving the information needs of managers of the operational level of management in real time.