Keywords

Accounting Concepts, Electronic Business, Financial Information, Materiality, Accounting Policy.

Introduction

An urgent problem of modern accounting is a certain pattern of its final information product, without taking into account the characteristics of the target audience. Accounting information as a result of accounting has a certain stencil nature - it does not fulfill its main task, that is, it does not satisfy the interests of different groups of its consumers. In the conditions of functioning of the information economy, the problem of the effectiveness of accounting is not to save time on the implementation of accounting tasks, but to provide managers with the maximum possible information with satisfactory accuracy and in the shortest possible time. Qualitative characteristics are the attributes that make the provided information useful for users.

Review Of Previous Studies

The evolution of accounting took place simultaneously with changes in various accounting concepts, since different types of dominant economic relations caused different requirements for economic information created in accounting systems (Bai et al., 2018; Drobyazko, 2018).

At the macroeconomic level a greater amount of economic information means greater economic power, and at the microeconomic level more qualitative and full information can provide:

Definition of trends in the development of technologies and new methods that can be applied immediately (Drlja?a & Latinovi?, 2017; Drobyazko et al., 2019). Signaling market segments and identifying the best segments for investment (Li et al., 2018). Knowledge of the evolution of employment in general, in particular, the need for staff (Wang & Kogan, 2018). Reducing production costs and reducing costs for the sale of goods and services (Eker & Aytaç, 2017).

Within the scope of this research, we have identified areas for changing the theoretical basis of accounting, which consist of various components in the context of the development of ebusiness enterprises. Theoretical foundations as an element of scientific knowledge include the conceptual apparatus that arises in the development of science, the set of primary idealizations, theoretical hypotheses and concepts, initial assumptions, axioms, laws that collectively describe the object being studied (Arnaboldi et al., 2017).

Methodology

The methodological and theoretical basis of the research is the scientific and creative understanding of the achievements of scientists in electronic theory and accounting theories. The research was carried out on the basis of the theory of scientific knowledge using a systematic approach to the study of phenomena and processes of economic activity. To achieve the goal set in the work, a complex of general scientific methods (analysis, synthesis, induction, deduction, abstraction) and methodical techniques (systematization, generalization, review, comparison) of the research of accounting of e-business enterprises in the information economy was used.

Results and Discussions

The use of accounting software enhances the content of accounting information through the growth of its completeness, reduces the impact of the human factor on accounting and control processes, ensures the objectivity of the mapping of business operations and simplifies the processing of data through its automation. The most significant advantage of using computer programs for the automation of accounting and control processes is to achieve the most useful analytical accounting. Excessive analytics can be a barrier to timely accounting due to its complexity and information saturation, but it is somewhat offset in the context of reducing the complexity of automated accounting. Therefore, maximum analytics in the application of information and communication technologies reduces the entropy of information in the adoption of effective managerial decisions.

The main problem in the formation of the system requirements for accounting information is the lack of strong communication and interaction of accounting services with the management system, which leads to inconsistency of the functions of the accounting and information system enterprise management purposes. The main disadvantage in the formation of accounting information is the lack of a systematic approach to the establishment of a system of criteria and indicators for assessing its quality, as well as the formation of a system for regulating its quality. Ways to improve the quality of accounting information in the information economy are:

Development of the principles of formation of accounting information that corresponds to a market economy and directly formulated in accordance with international standards (IAS/IFRS);

Improvement of the mechanism for regulating the quality of accounting information;

provision of an adequate system of indicators of the quality of accounting information and methods of their calculation.

At the same time, for the use of accounting information in the array of information generated using technology BigData other requirements are put forward it , compared with the requirements of the current legislation (Figure 1).

On the basis of information information given in Fig.1. it should be noted that most of the qualitative characteristics that financial information must meet in accordance with the requirements of the Conceptual Framework for Financial Reporting and the information used by BigData are mutually consistent.

For example, the limitation on the value of useful financial information is consistent with the physical limitations of information accumulated with BigData. In the first and second cases, the limitations lie in a well-defined amount of resources that can be used to create information and level of technological development and financial capabilities of the enterprise regarding the application of these technologies in the process of information analysis.

The requirement for data processing speed in BigData correlates with such a qualitative enhancement of the useful financial information as timeliness. The richness and authenticity of data in BigData is consistent with the fundamental qualitative characteristic of useful financial information, the content of which is its true representation, on which results the description of information must be complete, neutral and error-free. The main difference in the requirements for information technology in BigData, compared with the requirements for useful financial information, is to assume variability (variability) of data. Such an approach to the formation of information contradicts the principle of consistency, which functions in the system of domestic accounting. Consistency is a constant (from year to year) application of the company the chosen accounting policy. Changes in accounting policies are possible only in cases stipulated by the national accounting principles (standards) and must be substantiated and disclosed in the financial statements. That is, in the accounting, the multiple identity of the credentials is allowed, but the application of the principle of consistency prompts the accountant to the limited use of various approaches in the process of accounting for business transactions. On the other hand, economic transactions carried out in the electronic environment involve the use of different types of estimates for different objects of accounting at different stages of their movement, therefore, there is a need to review the application of the principle of consistency in the accounting of ebusiness enterprises.

The results of our study are confirmed by the following studies. With the use of variational data in the accounting business of e-business, the principle of consistency gradually loses its significance, since it implies the application of identical approaches to the accounting of certain objects of accounting for a certain time in order to make data comparable (Hilorme et al., 2018). In the information economy, enterprises work with data values of which varies, besides constantly there are new accounting objects for which new methods of accounting are constantly being modified (Hilorme et al., 2019). Therefore, the use of the principle of sequence is desirable, but its strict observance may reduce the relevancy of accounting information.

Recommendations

Based on the above, we recommend adding to the limitation of useful financial information restrictions on the physically possible amount of data accumulation, which depends on the level of development of information and communication technologies; to include the possibility of data variability in enhancing the qualitative characteristics of useful financial information, since such an approach will increase the relevance of accounting information.

Consequently, at the enterprises of the e-business information management system depends on the requests of internal and external users of information.

Requests for users of information have both quantitative and qualitative indicators. Of course, the accounting system should become the core of the information management system for e-business, but for this, it needs to be substantially transformed.

Conclusions

The proposed changes, in our opinion, will result in the preparation of more qualitative information in the accounting system necessary for decision-making at e-business enterprises.

It is advisable, in our opinion, to introduce the principles of accounting principles of systematization and personalization into the system of accounting.

With the accumulation of a significant amount of information in the information management system of e-business enterprises, the enterprise approach to data grouping is becoming important. The system of accounting does not satisfy the requests of managers in full for a long time, so the company should choose their own additional approaches to grouping accounting information, which is the content of the principle of systematization.

In the use of information and communication technologies, accounting can be carried out remotely, including in "clouds". Considering that the accounting information must meet all the necessary qualitative characteristics it is advisable to know the person responsible for the creation of specific information, so it is expedient to use the principle of personification in the account.

Informatization and computerization of economy and society, the emergence of new accounting objects puts modern accounting tasks that can not be performed in full with the help of traditional tools, therefore, it needs to be transformed. To display in the information system of enterprises new types of economic activities, new and traditional objects of accounting, it is necessary to use the updated accounting methodology, update and transform existing accounting procedures.

Prospects for further research in this field of knowledge, in our opinion, are: to develop directions for improving the organization of accounting in the context of various forms of accounting organization, to propose methods for accounting for business transactions associated with new accounting objects that arise in the information environment economy.

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