ResearchBib Share Your Research, Maximize Your Social Impacts
Sign for Notice Everyday Sign up >> Login

The concept of distribution of powers among accounting entities considering modernization strategy in the public sector of Ukraine

Journal: Problems and Perspectives in Management (Vol.16, No. 1)

Publication Date:

Authors : ; ; ; ;

Page : 96-104

Keywords : functions; improvement; powers; public sector; subjects of accounting; system management requests;

Source : Downloadexternal Find it from : Google Scholarexternal

Abstract

Reformation of accounting in the public sector of Ukraine, which was aimed at adapting to the international standard requirements, led to some inconsistencies related to the division of powers of its subjects. In this regard, it became relevant to study not only the methodology transformation, but also to optimize the powers of accounting subjects. Avoiding duplication of functions will harmonize the accounting system, simplify the mechanisms of data formation and increase the effectiveness of making managerial decisions. The application of the approaches for differentiating the powers of the subjects of accounting and the links between them will improve the quality and informational outgoing credentials, which are subsequently used in making managerial decisions. The study results can serve as the basis for developing a comprehensive information management system for public sector entities aimed at improving their performance.

Last modified: 2018-04-25 21:05:03