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Accounting for the activity of e-business enterprises

Work number - M 5 FILED

Kulyk V.A. Accounting for the activity of e-business enterprises. – Higher Educational Establishment of Ukoopspilka “Poltava University of Economics and Trade”.

The purpose of the research is to develop theoretical and methodological foundations of accounting, and justify the directions of its implementation and regulation for e-business enterprises.

Users of accounting information in terms of information economy are defined in the research; the directions of accounting transformation for e-business enterprises under the influence of electronic theory are identified; the list of accounting principles outlined in International Accounting Standards is reconsidered in accordance with the requirements of information economy; the compliance of qualitative characteristics of financial information and its limitations with the requirements of electronic theory is determined; conceptual framework of accounting is supplemented with the concepts which are emerging with the development of accounting in terms of information economy; the changes taking place in the accounting methodology applied for e- business enterprises are concretized by reviewing the transformation of accounting method elements; the interrelation between features of economic activity of e-business enterprises and the arrangement of accounting is established by the improvement of accounting regulations; the elements of accounting policy that should be included in the administrative document on accounting policy are defined; accounting functions used to develop measures to prevent cybercrime are specified; new accounting objects, appearing at e-business enterprises are identified and methods to account them are offered; the methods of forecasting accounting development are concretized; in order to determine transformation directions of the main theoretical, methodological and organizational components, the tendencies of accounting development in Ukraine are established; the content of professional competences of an accountant is concretized; approaches to professional training of accountants in the system of higher education in Ukraine areimproved.

The most fundamental theoretical, methodological and organizational features of the research are adopted for particular developments suitable for use by enterprises, public organizations and tertiary institutions.

64 science papers that account for 118.35 printing sheets (54 printing sheets written by the author) were published based on research results. The science papers include: 5 monographs, 28 articles in scholarly editions, and 31 theses in international and national Ukrainian scientific and practical conferences. The total number of citations of the author’s publications is 106, h-index – 3 (Google Scholar); the number of citations of the author’s publications – 4, h-index – 1 (Scopus database).