ANALYTICAL TOOLS IN ENSURING THE CONVERGENCE OF ACCOUNTING AND INFORMATION SYSTEMS

Аннотация

The accounting system by virtue of the subject and method of the latter, is
able to model a picture of the real activities of the enterprise, to provide information about the financial condition of
the enterprise, its financial results and more. Thus, it is obvious that accounting, as an accounting system, provides
an opportunity to form objective information about the business entity and provides users with useful information
about the real model of financial and economic activities of economic entities at the micro-, meso- and macro levels.
However, it is obvious that the needs of users of financial statements differ. Accounting systems are the result of user
information requests. The perspective of the accounting system depends on the requirements of users for accounting
information.
The dialectic of interests is a complex and multifaceted category. At the present stage of socio-economic
development, researching economic interests, we should be guided not by the principle of their rigid hierarchy «from
general to individual» or vice versa, but to seek attempts to harmonize them at all levels of socio-economic policy.
Economic interests determine the direction and motivation of economic entities, which is aimed at meeting their
needs. Here we have to take into account that these interests can be considered both at the national level
(macroeconomic) and at the level of an individual business entity (micro level). Achieving the goal of all subjects of
socio-economic life at different levels is realized in the process of making management decisions based on relevant
economic information.