CONCEPTS OF ANALYSIS AND SYNTHESIS: MODERN SOCIAL QUESTIONS AND SCIENTIFIC AND APPLIED ABILITIES

The article explores the concepts of analysis and synthesis in an interdisciplinary methodology. The modern public requests and reasonably scientific and applied abilities on them for the accounting and informational aspect in economic activity are determined. It is noted that for the concepts of analysis and synthesis that have developed in a historical retrospective, the need for transformation is determined by the following factors: 1) the essence of the content of research as an instrumental basis for explaining phenomena and processes; 2) the relevance of the recognition of the general scientific paradigm of theoretical and methodological principles of analysis and synthesis; 3) the multidimensional nature of the tasks of multilevel management determines the need to create systems of analysis and synthesis that are adequate to the demands of management; 4) the temporary relevance of the «reset» of the professional worldview of specialists in analysis and the appearance of synthesis primarily in the higher education system and the corresponding adjustment of the structure and content of academic disciplines; 5) the lack of models for the automation of analysis and synthesis, as well as modern software tools for their support. It is determined that the presented basic factors of the development of the concepts of analysis and synthesis in an interdisciplinary methodology make it possible to take into account modern public demands in the field of accounting and analytical support at different levels of management. It is proved that to ensure the qualitative characteristics of analytical and synthetic information, as well as user confidence in its informative content, it is necessary to formulate a system for regulating analysis and synthesis as professional types of activity, taking into account the characteristics of the national economic development, historical traditions, and mentality of the nation. Based on the results of the systematization of legislatively fixed developments, the feasibility of a multi-level system for regulating analysis and synthesis, taking into account the hierarchy of regulatory documents in accordance with their legal force and functional differentiation of management bodies, recommendations of professional organizations, is substantiated. With this approach, the regulatory system is suitable for improvement in the context of institutional changes.