Futurology of accounting


Holov S. F.

Reveals the importance of information sources for economic management in the
conditions of post-industrial economy, its task is to provide a wide range of involved parties. It
is argued that the accounting system does not provide for the formation of a database of
relevant financial and economic transactions engaged subjects of informational knowledge
economy, not provide figures forming all kinds of statements. We prove that the accounting
system makes it impossible to obtain the information necessary for strategic management
Noted excessive retrospective orientation information formed in modern accounting
system. The analysis of the use of judgment in the substantive area of knowledge. The analysis
concluded that the formal application of the principles or purposeful selection of accounting
methods allow the so-called creative accounting to provide indicators of financial statements
that meet the objectives of individuals, but deceive a wide range of users. The article focuses on
the consideration of new approaches to accounting. Formulated development accounting
system based on the paradigm of value added.