Vol. 46 No. 4 (2016)
DEBATES

Which Answer can Offer the Accounting to the Challenges of Post-Industrial Economy?

A. Kovalev
Novosibirsk State University of Economics and Management
Bio

Published 2018-12-11

Keywords

  • ОЛАП (OLAP),
  • ACCOUNTING,
  • FINANCIAL STATEMENTS,
  • ACCOUNTING SEMANTIC MODEL,
  • ACCOUNTING DATALOGICAL MODEL,
  • PROBLEMS OF ACCOUNTING THEORY,
  • MULTI-DIMENSIONAL ACCOUNTING,
  • DATA MARTS,
  • OLAP (OLAP)
  • ...More
    Less

How to Cite

1.
Kovalev А. Which Answer can Offer the Accounting to the Challenges of Post-Industrial Economy?. ECO [Internet]. 2018 Dec. 11 [cited 2024 Nov. 11];46(4):179-8. Available from: https://ecotrends.ru/index.php/eco/article/view/1742

Abstract

Accounting forms the basis of economic information, which in the modern information society will only increase. But can accounting to ensure that these growing needs? Does it allow itself to make accounting model or she irrevocably obsolete? These issues are exacerbated on the background of complexity of accounting procedures, increasing the laboriousness of accounting, as well as the scandals associated with the unreliability of accounting data the worlds largest companies, which suddenly became bankrupt. The article proposes and substantiates the multidimensional system of accounting.

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