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Crises in Accountance: Strategic Aspect
Gryn V. P.

Gryn, Viktoriіa P. (2019) “Crises in Accountance: Strategic Aspect.” Business Inform 4:261–267.
https://doi.org/10.32983/2222-4459-2019-4-261-267

Section: Accounting and Auditing

UDC 657.1

Abstract:
The article is aimed at allocating the types of crises in accountance and substantiating the features of the functional crisis of the accounting system that is used for forming strategic information. The paradigm shift model by Th. S. Kuhn and the model of global information crisis, allowing to allocate structural components of the functional crisis in accountance, are used. There are two types of crises in accountance - crisis of accounting science and crisis of accounting practice. It is substantiated that the existing crisis of the accounting system is characterized by the «information hunger», i.e. lack of sufficient information necessary for making managerial decisions by both internal and external users. It is determined that the ability to adequately respond to new requests from the part of an accounting system (subjects of management and organization of accounting) depends directly on the functionality of such a system. In order to overcome the existing crisis of the accounting system, the need to expand its functional capabilities by introducing еру theoretical-methodological accounting innovations is substantiated.

Keywords: accounting system, strategic accounting, accounting crisis, «information hunger».

Fig.: 3. Bibl.: 14.

Gryn Viktoriіa P. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting and Taxation, Zaporizhzhia National University (66 Zhukovskoho Str., Zaporіzhzhia, 69600, Ukraine)
Email: [email protected]

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