BUSINESS INFORM №12-2015

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Section: Accounting and Auditing
UDC [657.22+657.37]:65.014.1
Nazarenko I. М., Nazarenko A. V.
Accounting and Reporting – the Information Platform of Management Process (p. 250 - 257)
The article proves that an important position in the management of economic entity belongs to information support. Two levels of the contemporary information management environment have been allocated (external, internal), which are further detalized in the context of legal, accounting (economic), technological and other constituents. It has been proven that an important information source for managerial decision-making are accounting data (including reporting). The key qualitative characteristics of accounting information have been allocated. On the basis of an analysis of the literary sources, the problematic issues of accounting and financial reporting have been generalized, which can render a negative influence in the management process. Special attention is paid to the need to maximize the augmentative qualitative characteristics concerning the accounting information. It has been found that for the contemporary information support of management process presence of a specific entropy is characteristic. The entropy has been researched from the view of accounting (types, causes and ways to prevent). The necessity of improving the information infrastructure with a purpose of effective managerial decision-making, improving the competitiveness and investment attractiveness of economic entity has been substantiated.
Keywords: accounting, information, entropy, financial reporting, qualitative characteristics
Fig.: 2. Tabl.: 2. Bibl.: 31.

Nazarenko Inna М. – Doctor of Sciences (Economics), Professor, Department of Economic Control and Audit, Sumy National Agrarian University (160 H. Kondratieva Str., Sumy, 40021, Ukraine)
Email: [email protected]
Nazarenko Alexandr V. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Economic Control and Audit, Sumy National Agrarian University (160 H. Kondratieva Str., Sumy, 40021, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Nazarenko, Inna М., and Nazarenko, Alexandr V. (2015) “Accounting and Reporting – the Information Platform of Management Process.” Business Inform 12:250–257.

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