Сутність та види облікового інформаційного простору

Abstract

The necessity of carrying out the scientific researches on the use of the concept of information space in the accounting system is substantiated. The possible approaches of researchers to the use of the concept of information space in accounting are highlighted. Researchers’ approaches to understanding the essence of accounting information space are analyzed. The expediency of using the concept of a single information space for a particular type of accounting is grounded. The lack of unity in the approaches of researchers to understanding the essence and meaningful filling of the concept of accounting information space is identified. The understanding of the concept of accounting information space as a set of various types of accounting information, sources of its origin, places of its processing, storage and transfer, concerning both the accounting information system of an individual business unit (enterprise, group of enterprises), and individual elements of such system is proposed. The functions of accounting information space are grounded.