Modern Accounting Research Articles

СУЧАСНИЙ СТАН ТА ТЕНДЕНЦІЇ РОЗВИТКУ БУХГАЛТЕРСЬКОГО ОБЛІКУ В УПРАВЛІННІ ПІДПРИЄМСТВОМ

Possibilities of using information technologies in the system of modern accounting and making managerial decisions on the basis of this information are considered. The characteristic of the most widespread programs of automation of the account for the enterprises of the different sizes, patterns of ownership and specialization of activity is given. The process of interaction of accounting and management decisions is considered. The stages of formation of organizational and economic conditions in the accounting system for domestic business are offered for consideration, which will allow to harmonize the process of interaction of accounting and management of the enterprise in their daily cooperation. Effective development of the country as a whole and any enterprise separately involves the optimization of production, marketing, accounting, management activities, as a consequence of the issue of profit maximization through the efficient use of personnel of the enterprise are appropriate for every manager today. Nowadays, even the smallest enterprise cannot operate without computer hardware and software. To take a leading position in the market, to increase the efficiency of staff, to create an optimal management structure - the most important tasks of the head of the enterprise. In accounting, this is especially important, which necessitates the use of software packages for accounting, the implementation of which increases the efficiency of data processing. The problem of assessing the capabilities and implementation of accounting information systems today remains quite relevant, because with their implementation, the work becomes more creative, aimed at organizing and improving accounting and management decisions. Accounting programs must meet all the requirements of the accounting policy of the enterprise and meet the standards of international accounting. Currently, there are a large number of different software automation of accounting, and most of them have a modular architecture that allows you to use individual functional units. The modern market of automated accounting programs has a wide range and each company can choose the appropriate size, specialization or financial capabilities.

ОРГАНІЗАЦІЙНО-МЕТОДИЧНІ ЗАСАДИ ПОБУДОВИ УПРАВЛІНСЬКОГО ОБЛІКУ В СІЛЬСЬКОМУ ГОСПОДАРСТВІ

Modern accounting of any branch of the national economy, including crop production, requires a number of measures. Taking into account the actual experience of agricultural enterprises of Ukraine, organizational measures primarily require solving the following issues: coordination of the organizational structure of the enterprise with the management accounting system, which must meet the requirements of the enterprise management; a clear definition of responsibility Centers for the capabilities and needs of the enterprise management; distribution of responsibilities among performers at all levels; proper formation of information support in accordance with the requirements of cost control; creation of a system of material interest of performers at all levels in compliance with the economy regime and tasks to improve the efficiency of agricultural production. The introduction of these measures is typical, as a rule, for all enterprises of Ukraine, but it should take into account the specifics of the activities of enterprises in a particular industry, as well as the real conditions of their functioning. The article describes organizational and methodological approaches to improving the construction of management accounting in agriculture, in particular in the crop production sector. According to the results of the study, it is recognized that improving accounting, control and analysis of the production process can be achieved if the data is detailed in the context of responsibility centers. It is recommended to introduce a special type of responsibility Center – the self-supporting income Center, the feasibility of which should be aimed at achieving the stipulated nomenclature and quality of products (works, services), production volumes and cost limits. It is proved that it is advisable to assign accounting functions, budget formation (development of self-supporting tasks), control over the implementation of budgets of responsibility centers and summing up the results of divisions ‘ activities to the accounting department (or the economic department) together with the heads of divisions and specialists of other services. Approaches to the formation of a system of incentives for employees in the process of carrying out their activities are highlighted. It is advisable to recognize an effective organization of management accounting together with the control system at the enterprise to ensure comparability of actual data with basic indicators. Taking into account the peculiarities of growing crop products, it is proposed to choose technological maps for all crops and individual works for the next year’s harvest as a criterion for controlling production costs (it is advisable to equate the costs of performing work related to soil improvement, which should be performed by a crop production team on a separate task).

Whose Social Contract?

Many scholars view political contractarianism as a distinctly modern account of the foundations of political order. Ideas such as popular sovereignty, the right of revolution, the necessity of the consent of the governed for rightful political authority, natural equality, and a pre-civil state of nature embody the modern rupture with classical political philosophy and traditional Christian theology. At the headwaters of this modern revolution stands Thomas Hobbes. Since the American founders subscribed to the social contract theory, they are often said to reject classical political philosophy and traditional Christian political theology as well. In America on Trial, Robert Reilly rejects the usual argument. He maintains that the building blocks of the American founding originate in medieval Christian political theology. In this essay, I argue that a morally and metaphysically realist contractarian tradition—one that affirms natural equality, the authority of the society over government, the necessity of consent for legitimate government, the right to resist tyrannical rulers, and the idea of a pre-civil state of nature—predates Hobbes and also that the voluntarist contractarian tradition inaugurated by Hobbes is self-referentially incoherent. A coherent political contractarianism logicially depends on the sort of metaphysics and moral ontology Hobbes rejects.

Професія бухгалтера у цифровій економіці

The article considers the problem of preservation and internal content of the accounting profession in the conditions of digitalization of business processes. The aim of the article is to study the set of professional competencies of an accountant in terms of their compliance with the challenges of the labor market in the digital economy. The article identifies and discusses in detail the activities of a modern accountant, as accounting, regulatory and methodological, organizational and managerial, control, analytical and consulting. Emphasis is placed on the role of the chief accountant in building the information system of the domestic business entity and optimizing the management decision-making process. Based on the analysis of soft skills of a specialist in 2025, formulated by the World Economic Forum, the direction of transformation of qualification requirements for the accountant is determined. Recommendations for the formation of a set of disciplines in the training of higher education institutions in the specialty 071 “Accounting and Taxation” are determined. Conclusions are made, directions of further researches are formed.

ОСОБЛИВОСТІ ОЦІНКИ НЕОБОРОТНИХ МАТЕРІАЛЬНИХ АКТИВІВ У СИСТЕМІ ОБЛІКУ

The question of evaluation is there key in accounting and financial reporting. In this In this context, valuation acts as a component of the method of accounting, according to which is used to measure the value of its objects. Based on information about their condition, investors make decisions about investment. For effective irreversible management tangible assets necessary is the settlement of issues that relate to their accounting, depreciation and determining the value of objects. Irreversible the assets of the enterprise, in particular its fixed assets, are the basis economic activity of the enterprise, one of the key elements production process and, therefore, one of the most important objects accounting and reporting, which characterizes the general property status enterprises, its economic potential and investment attractiveness. One of the most important elements of the method accounting is a reflection of its objects in one measure - evaluation. The latter is used as a tool for sharing and accounting acts of purchase and sale in terms of commodity-money relations. Valuation is the basis of accounting methodology accounting. From how correctly the method is chosen valuation of accounting objects depends reliability of financial statements and validity management decisions at the enterprise. In the analysis of the regulatory framework with regulation of accounting, in particular non-current assets, it becomes obvious the great importance of evaluation in modern accounting system. However, the current one stage of development of accounting characterized by the presence, on the one hand, fundamentally new requirements for professionals in the field accounting, on the other - the presence contradictions between regulations. Evaluation is an integral part of the method accounting and is closely related to others its elements. Using a money meter, simultaneously or separately with natural and labor, it is possible to generalize economic processes, means and sources of the enterprise. The basis for accounting and evaluation of non-current assets are regulations and International Financial Reporting Standards and accounting.

Da li su MSFI prihvatljivi za zemlju u razvoju sa specifičnom poslovnom kulturom - stavovi sudanskih računovođa

Developing countries are faced with a lot of challenges in providing high-quality financial reports based on modern accounting regulations and practices. With its specific colonial and postcolonial history of socioeconomic relations, Sudan is one of a few countries that has not adopted the International Financial Reporting Standards (IFRS) either as a mandatory or as a voluntary financial reporting framework. Focusing on a sample of 142 respondents, the attitudes towards the obstacles and possible benefits of introducing the IFRS in Sudan expressed by accountants working in the industry sector are examined in the paper. This research study has shown that Sudanese accountants are highly aware of the needs and benefits of the IFRS adoption. The respondents predominantly agree that the IFRS adoption would increase the FDI inflow, reduce frauds and other unlawful activities, and improve the comparability, reliability and transparency of financial information, which currently is not the case. However, the research shows that accountants in Sudan also express a high degree of skepticism, given the numerous restrictions that they believe would make the introduction of the IFRS more difficult.

LIMITS OF COEFFICIENT ANALYSIS OF COMPANIES' FINANCIAL REPORTING

The content of corporate financial statements as a set of firm models is disclosed. The significance of the so -called accounting principles as the assumptions on which these models are based is shown. The limits of the information content of the reporting data are characterized as a consequence of the development of the practice of making reports in certain socioeconomic conditions, under the influence of relevant legal norms, in a situation of conflict of information needs of persons interested in the activities of companies that dominate in the relevant periods of economic views. The analysis of accounting statements is determined from the standpoint of a limited set of data on the facts of economic life, formed by the recognitio n of accounting objects as such and their monetary valuation. The construction of the so-called analytical coefficients in the study of reporting is defined as a necessary narrowing of the range of data under consideration. The place of the arithmetic component in the methods of coefficient analysis and their content (economic) value is shown. The mechanisms of influence of the postulates and principles of accounting, property characteristics of an asset, balance sheet theories implemented in practice, modern accounting standards, accounting policy techniques — on the possible results of the coefficient analysis of financial statements are revealed. Recommendations on the use of coefficient analysis in working with the reporting of co mpanies in the modern economy are offered.

Robotyzacja procesów podatkowych w przedsiębiorstwie

Objective: To characterise selected areas of robotic process automation (RPA) for tax processes in Polish enterprises.Research Design & Methods: The article was written on the basis of a literature review, reports from consulting companies and three examples of virtual robot applications in tax processes carried out by enterprises operating in Poland.Findings: The current perception of the goals and methods of implementing tax processes in enterprises is favourable for the application of virtual robots. Practitioners believe the automation of tax processes is a remedy for the challenges that arise in this area: the need for accuracy in determining the tax base and tax liability, the labour required to obtain and report tax information, the need to make accounting and reporting processes repeatable and the significant risk that must be shouldered in the light of errors and non-compliance. An additional factor supporting the development of robotisation is the evolution of tax requirements, in particular the development of electronic reporting and generally available databases, creating new possibilities for verifying this dimension of business activity.Implications / Recommendations: The examples described characterise the RPA used in progressive tax processes in enterprises operating in Poland. They also consider additional organisational factors determining the effectiveness of virtual bot applications. These include incompatibility and the large number of sources necessary that are needed to properly implement tax processes.Contribution: The article looks at modern accounting practices, an area about which too little is known. The study is one of the first to explore the problems of tax process robotisation in enterprises operating in Poland.

ПРОФЕСІЙНЕ СУДЖЕННЯ БУХГАЛТЕРА В УМОВАХ НЕВИЗНАЧЕНОСТІ

The modern accountant works in extremely difficult conditions, which is associated with the rapid development of the service economy, which leads to the formation of new and complex business processes and operations. Since all transactions must be reflected in the accounting system of the enterprise, there is a need to find sound methods that allow to implement it within the existing legal field. However, domestic legislation in the field of accounting and taxation is increasingly undergoing changes that are not always relevant and systematic. As a result, the accountant in his work is faced with problematic issues that need to be addressed immediately. However, the solution of such problems is not always directly regulated by law. In such conditions, the role and importance of professional judgment of the accountant, the content of which is disclosed in the article, increases significantly. It is determined that professional judgment is bases on acquired knowledge, own skills, abilities, experience and professional sense, and is a kind of superstructure of professional opportunities. The cost of such a judgment depends on the result obtained on the basis of its application. Professional judgment is a variable characteristic of an accountant's capabilities and requires constant development. To do this, you should follow certain principles, which include consistency, argumentation, reliability, completeness, logic. Adherence to these principles will form the level of professional judgment that will provide an opportunity to effectively solve non-standard production situations and bring additional income to the accountant. In addition, we believe that the application of international accounting and reporting standards provides more opportunities for the development of accounting judgment. This is because international standards describe the basic principles that a particular entity must comply with. Domestic accounting regulations provide many alternatives by which objects can be recognized in accounting. Therefore, the development of professional judgment in the application of national provisions is primarily related to the justification of a specific alternative or scheme of application of methods of recognition, evaluation, accounting of individual objects.

АНАЛІЗ ТЕНДЕНЦІЙ РОЗВИТКУ СФЕРИ ТУРИЗМУ З УРАХУВАННЯМ СТАТИСТИЧНОГО ОБЛІКУ ТА ЗВІТНОСТІ

The article deals the analysis of trends in the development of the tourism sector in modern conditions, taking into account statistical information and the impact of coronavirus on the tourism industry. It is determined that the tourism industry is important for the development of the state. The article identifies trends, threats, problems, challenges, risks and subjects as the main factors in the development of tourism in Ukraine. It is noted that the further development of tourism will ensure the realization of the socio-economic potential of the state in the short and strategic perspective. Also the effective development of the tourist complex depends on the availability of modern accounting systems, statistical observation, a systematic approach to the organization of which allows meeting the needs of authorities, specialists and society as a whole in sufficient and reliable information in the field of tourism. In addition, statistical indicators are needed to develop macroeconomic indicators: consumption, spending, investment, income, employment. Over the past 70 years, tourism has become a powerful sector of the global economy. Influencing key sectors of the economy, tourism is increasingly becoming one of the most important indicators of socio-economic development of both individual regions and the country as a whole. But with the spread of the coronavirus, the travel industry is at risk. Analyzed statistical data on the number and cost of sold tour packages, the number of served tourists, and so on. It should be noted that during the pandemic, it was tourism that suffered more than other industries, including due to border closures, air travel bans, quarantine measures, and the like. At the same time, UNWTO underlines the historical resilience of tourism and the ability to create jobs in the aftermath of crises, while also highlighting the importance of international cooperation and ensuring that this sector becomes a central part of recovery efforts. Practical proposals for overcoming the crisis are presented, the implementation of which will reduce the level of negative impact of the consequences of the pandemic on the economy of the tourism industry in Ukraine and the main directions for improving the statistical accounting system.

THE MAIN VECTORS OF ACCOUNTING DEVELOPMENT IN A DIGITAL ECONOMY

Purpose. The aim of the article is the analysis of scientific approaches to the interpretation of the peculiarities of the development of digital technologies of modern accounting in the digital economy. Methodology of research. The study was conducted using a dialectical approach to the study of the current state of the digital economy. In the course of the research general and special methods were used, in particular: the analytical method was used in the review of normative sources; the method of classification made it possible to differentiate the main components of the digital economy and accounting, and the method of description ‒ to give them a detailed description; monographic method is used in the study of literature sources on digital economics and accounting, system and analytical ‒ in the processing of information. Findings. It is determined that the digital economy is a communication environment of economic activity on the Internet, the result of transformational effects of new general-purpose technologies in the field of information and communication. It is substantiated that significant technological and informatization shifts, as well as growth of potential of digital economic information space stimulate modernization of accounting science, promote development of methodology and organization of accounting process, actualize the problem of positioning of accounting activity. The basic principles of functioning of the digital accounting platform are revealed, which allow to create the newest electronic systems with a significant number of users. Originality. It has been established that the block-chain is a promising accounting technology that eliminates traditional methods of accounting, documentation, processing, registration, inventory systems, while allowing companies to register both parties to the transaction in a joint book in real time, rather than keeping agreed records of financial transactions separately, private database. Practical value. The obtained results of the study will help increase the efficiency of the formation and development of accounting in a digital economy and will be the basis for further research in this area. Key words: digital economy, information technologies, accounting, digital accounting, block-chain, digital platform, digital technologies.

Evaluation of the competences of modern accounting specialist: cases of Lithuania and Latvia

Evaluation of the competences of modern accounting specialist: cases of Lithuania and Latvia

The Formulation of Islamic Accounting Views In Syekh Siti Jenar Nusantara Sufism


 This study aims to analyze islamic accounting evolved through two approaches believed to exist items, namely theoretical philosophical and pragmatic / practical schools. Especially for theoretical philosophical flow there is a unique perspective in the effort to design the character of the financial statements of Islamic accounting in the view of Siti jenar in the framework of Nusantara Sufism . This article is a focus literature method, although initially rarely noticed in qualitative research methodologies. .It is Necessary aspects of ethics in the accounting value Refers to the philosophy of manunggaling kawulo gusti meaningful value based accounting in Islamic studies and the Lord be the ultimate goal and Become the ultimate goal of human life. With Siti jenar concept based manunggaling kawulo gusti, then accounting capitalists will not exist, otherwise the concept of accounting profit According to the teachings of Islam would be more readily accepted by the Muslim community.Accounting growing niche to be dominated by the capitalists, this accounting value is no longer free. As modern accounting concepts currently very thick with the feel EGOMAU (egoistic, materialistic, and utility) that emphasizes consideration and achievement of the company's profit figures that can not be denied again, capitalist accounting help Prevent the crisis.

Can the Earth be Sacred Once Again? Christianity and Climate Change

The following paper takes Pope Francis’ Encyclical on Climate Change as an opportunity to re-open the debate, begun in 1967 by Lynn White Jr., on the theological origins of the environmental crisis. I note that the Pope’s critique of consumerist modernity is strong, but his lack of a genealogical account of modernity remains a weakness of the text. I argue, with White, that the technological revolution which has caused climate change would not have been possible without Christian assumptions. The original disenchantment of the world was the Abrahamic revelation which disjoined divinity and nature, and contra to appearances, the disjunction was only exacerbated by the doctrine of the incarnation. With climate change, modernity is returning to this revelation in the form of the sobering experience of the precarity of the planet. Nature is now experienced as finite once again, and it includes us. Modernity, however, cannot be disavowed any more than disenchantment can easily be forgotten. A return to the Christian roots of disenchantment might help us to remember what we have forgotten: the virtue of contemplation, which could qualify modern attitudes of control and domination, and engender a Christian experience of reverence for nature. While this is a Christian response to the climate crisis, other religious traditions will need to come to analogous forms of earth-centered ethics if we are to achieved the integrated ecological pluralism needed for the future of civilization.

Features of regulation of accounting of intangible assets in research institutions

The normative regulation and problems of accounting of intangible assets in scientific institutions are considered. It is noted the introduction of modern accounting regulation in budgetary institutions only in 2015, which led to differences in the accounting of NA in scientific institutions. The practice of accounting for intangible assets (IA) in budgetary institutions indicates the need to improve regulations. The purpose of the article is to consider the example of scientific institutions of the NAS of Ukraine regulatory regulation of accounting for intangible assets and issues of its improvement. It is emphasized that the accounting of NA in scientific institutions is essential for the commercialization of intellectual property rights, while the main difficulties in the introduction of accounting for intangible assets for scientific institutions were associated with the lack of modern budget regulations for accounting. The main stages of implementation of accounting of intangible assets in scientific institutions are given. It is important to amend the Methodological Recommendations on Accounting of NA and NPBO 122 regarding the definition of the concept of «use» of intangible assets, as well as the costs to be taken into account when determining the value of NA created in the institution. The issue of accounting for research and development reports is problematic. The terminology used in the regulations also needs to be clarified. Key words: intangible assets, valuation of IP, research institutions, accounting.

Akuntansi Syariah Sebagai Sistem Informasi

Accounting as an information system identifies collecting and communicating economic information about a business entity to various people. Accounting is at the forefront and plays an important role in running our economy and social system. Decisions taken by individuals, governments, other business entities are determined in terms of their use of the resources owned by a nation. One of the most important aspects of an entity is the financial aspect and financial reporting records that have a major impact on the sustainability of the entity. This research is entirely library research. The purpose of this study is to determine how Islamic accounting is an information system. The analytical method used is the content analysis method. The results of this study indicate that Islamic accounting is an effort to deconstruct modern accounting in a humanist and value-laden form. Islamic accounting information systems highlight Islamic values ​​both in the object of accounting and information systems, Islamic accounting information systems have a great responsibility in moral matters.

DIGITAL ACCOUNTING: CONCEPTS, ROOTS AND CURRENT DISCOURSE

Introduction. The article explores the essence of the concept of “digital highlights its historical roots and current discourse in the contextual relationship and interdependence of accounting, information technology, the World Wide Web (the Internet), e-commerce, the Internet of Things and more. Accordingly, the issues of rethinking the role and place of accounting in the digital economy, the study of changes in its semantic, methodological and conceptual principles under the influence of the growth of information potential of the digital economic space. Methods. The dialectical method of cognition and general scientific principles of complex researches are applied in the course of scientific research, which include empirical, theoretical-cognitive and general logical methods. These methodological tools are used to consider the essence and disclose the features of digital accounting (observation, comparison, description, generalization); historical and logical approaches to highlighting of its roots and evolution; analysis, synthesis, analogy and abstraction to assess trends in modern accounting in the context of digital transformations of social and economic development and the formation of a global information space; systematic approach to the identification of methodological problems of its integration into the system of intelligent business management. Results. It is concluded that significant technological and informatization changes, as well as the growth of the potential of digital economic information space stimulate the modernization of accounting science, promote the development of methodology and organization of the accounting process, actualize the problem of positioning of accounting as activity, the profession of accountant and the science of accounting. Discussion. Under these circumstances, there are a number of prerequisites for the formation of a new digital paradigm of accounting. Therefore, further scientific researches are extremely important - new concepts, research approaches, development of certain types of accounting and so on.

The Kehler Management System: A Holistic Framework for the Administration of Municipalities

Abstract Research purpose. Especially against the background of a globalised world, municipal managers are confronted with increasingly complex tasks. Furthermore, the range of tasks of a municipality and its stakeholders are very heterogeneous. While repetitive work processes are basically characterised by a clear starting position and objectives and the resources required to achieve these objectives are known and available, these manageable prerequisites are usually not present in complex public administration systems. The transfer of purely management ratio-based approaches from the business management sector is difficult for public administration, since not profit but the common good is the prioritized target. Municipal managers need a holistic approach that addresses the municipal council, the population, companies, administrative organization and budget management in order to be able to control municipalities within a diagnostic framework. Design/Methodology/Approach. First of all, a brief insight into the history of the new municipal budget law in Germany is given. The aim of the budget law is to reform the budget and accounting system, but above all, to strengthen municipal control through goal orientation. After an overview of the current diagnostic frameworks, it becomes clear that a holistic approach is missing. To develop such a framework, success factors for municipal control are identified. These are then combined into success clusters to create a more manageable, holistic structure for implementation – the Kehler Management System (KMS). A survey and two case studies, which were conducted within two years in the municipality of Ottersweier, empirically prove the practical relevance of the KMS approach. Findings. 36 success factors were identified, which were structured into six success clusters. One success cluster addresses the trusting cooperation between politics and administration (in short: politics and administration). A culture of leadership and cooperation within the administration is another cluster of success (in short: culture of leadership and cooperation). Sustainable human resources management forms the third cluster of success factors (in short: human resources management). A further cluster could be identified in the strategic area (in short: strategy). A fifth cluster of success relates to the conversion to a modern budget and accounting system, which considers resource consumption (in short: municipal accrual accounting as a control instrument). The last success cluster addresses changes in the administrative environment (in short: learning organization). The six success clusters are not independent, however, these have a causal order. The municipal accrual accounting as a control instrument and the integration of the strategy are fundamental for the other four success clusters, which address the implementation of the reform process. Originality/Value/Practical implications. In 2015, the framework of the KMS was evaluated in a survey of 115 municipalities with up to 50,000 inhabitants and was considered coherent and helpful by the municipal executives. In individual communities like Ottersweier, detailed diagnostic analyses based on the Kehler Management System were conducted with various internal stakeholders, which led to strategy development, resource-oriented budget management, operational implementation, and a continuous improvement process. However, only the internal view of the municipal administration is currently addressed. In an extension of the KMS, further research aims at integrating the external view of citizens and companies into the framework.

The Blockchain Technology and its Limitations for True Disruptiveness of Accounting and Assurance

Blockchain is distributed ledger technology praised by many tech-savvy executives to disrupt and change many businesses in the future, including the accounting and assurance profession. This study critically assesses the disruptive potential of the technology for modern accounting information systems and accounting professionals. It summarises limitations and constraints of the technology through qualitative research of academic literature, professional documents and tech websites. The study discusses scalability, transaction costs, interoperability and confidentiality issues as most significant constraints for accelerated adoption and deployment of blockchain based accounting information systems. The economic case of blockchain based accounting information system, real cases of practical implementation and appropriate governance structures are suggested as important areas for future research efforts. The term is combination of two words but is widely used as a combined single word > blockchain. Correction should be made throughout the text

The Challenge of Digital Accounting in Facing the Industrial Revolution 4.0

The purposes of this research are to describe the challenges companies must have to face in the industrial revolution 4.0 of a modern accounting information system. The method used for this research was qualitative descriptive, which was provided an explanation using analysis and interview. The results of this study were found that the industrial revolution 4.0 greatly influenced all aspects of the business elements including accounting information systems, how an information system can be understood and applied by every company. The research concluded that the use of accounting information systems in the face of industrial revolution 4.0 is needed especially to facilitate decision making for companies. An appropriate accounting information system can support the realization of an integrated, modern and competitive international system.