The transformation of accounting systems in the chaotic economy structuring: The synergetic approach

Issue title: Behavioral Finance

Article type: Research Article

Authors: Kuznetsova, Svitlana

Affiliations: Dnipropetrovsk University of Economics and Law, Dnipropetrovsk, Ukraine. E-mail: kuznet@meta.ua

Abstract: The article presents the theoretical and methodological foundations of transformation of the accounting system in the chaotic economy structuring with using a synergistic approach. Characteristic features, functions of the accounting system and accounting principles formed. Basic parameters for the accounting system's synergistic construction identified. Benefits of accounting information in the management of business entities for achieving synergy formulated. The theoretical and methodological foundations of synergetic formation of the informative resource with using the accounting system at the micro- and macro-level for the emergence of the knowledge economy are shown.

Keywords: Accounting information, synergetic approach, accounting function, transformation of accounting system, accounting principles, accounting in the knowledge economy, principle the synergy in the accounting, chaotic economy structuring, positive accounting theory

DOI: 10.3233/RDA-2011-0039

Journal: Risk and Decision Analysis, vol. 2, no. 3, pp. 151-160, 2011