REALITIES AND PROSPECTS OF INTEGRATED ACCOUNTING BY BUSINESS ENTITIES
HONCHARUK Inna – Doctor of Economic Sciences, Professor of the Department of Economics and Entrepreneurship, Vice-Rector for Scientific and Pedagogical, Scientific and Innovative Activities, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: email@example.com).
KOVAL Liubov – Candidate of Economic Sciences, Associate Professor of Accounting Department, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str.,
STAROSUD Vitaliy – Director of the Yaltushkiv Experimental Breeding Station of the Institute of Bioenergy Crops and Sugar Beets of the National Academy of Agrarian Sciences
of Ukraine of the SEUC «Ukrainian Scientific-Educational Consortium» (23021, Vinnytsia Region, Barskyi District, Chereshneve, 4, Selektsiina Str., e-mail: firstname.lastname@example.org).
The article substantiates the role and importance of an integrated accounting system, the need and features of its use by Ukrainian businesses.
The number of business entities by types of economic activity in Ukraine is analyzed, information on trends in their associations is identified, which encourages the need for integrated accounting. It is outlined that the integration of accounting is manifested through the combination of the data from different types of accounting in one accounting system.
The structure of the accounting system for sustainable development according to H. Jobstle is considered, which allows to combine the data from accounting, social and environmental accounting, as a result, the information needs of a wider range of interested users (both internal and external) are met.
The possibility of integration of accounting, depending on the business entity, its type of activity and other factors that affect the content of the information space in accordance with the different needs of users of accounting information is considered. In particular, it was found that owners, managers and management staff (internal users of accounting information) are interested in the integration of financial, management and tax accounting. Consumers of products and services are interested in information that is formed by combining data from accounting, environmental and social accounting and reflects the quality and cost characteristics of such products and services. From the point of view of the Consortium's activity, as an association of enterprises, institutions and organizations, it is expedient to integrate accounting by types of activity: science, educational process and production.
It is established that the integration of accounting for this activity is possible through the formation of the Work Plan of accounts. In this case, the Chart of Accounts is an accounting model that is a part of the technical basis for the formation of accounting information.
Based on the study, the directions of further research on the use of an integrated accounting system by business entities and the reasons for their need are indicated.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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