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BUSINESS INFORM №12-2016

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

26

Section: Economics of Enterprise
UDC 657.47
Shyshkova N. L.
The Organizational Aspects of the Security Integration and Quality of the Accounting Information of Enterprise (p. 160 - 168)

An efficient management system and reflecting the activities of economic entity in the accounting can be subject to unintentional or intentional, openly antagonistic influences from the part of by both the internal users of accounting information (managers and employees) and the external (competitors, counteractants, regulatory bodies, etc.). It is therefore advisable to formalize the organizational aspects of integration of activities as to implementation of the principles of security and quality (accuracy, relevancy, expediency) of the accounting information into the common mechanism for the management of economic entity in general and its information security in particular. The article considers the sources of threats to security the accounting information and possible countering the activities on the development of the safe and reliable accounting-analytical framework for effective managerial decisions. An organizational algorithm for management of the information security and quality of the accounting information has been proposed.
Keywords: information security, organizational algorithm, accounting information, users, management
Fig.: 1. Tabl.: 1. Bibl.: 12.

Shyshkova Nataliia L. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Auditing, National Technical University «Dnipro Polytechnic» (19 D. Yavornytskyi Ave., Dnіpro, 49005, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Shyshkova, Nataliia L. (2016) “The Organizational Aspects of the Security Integration and Quality of the Accounting Information of Enterprise.” Business Inform 12:160–168.


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