THEORETICAL ASPECTS OF ACCOUNTING ENGINEERING

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Visnyk LNAU: Economics of AIC 2021 №28: 102-106

THEORETICAL ASPECTS OF ACCOUNTING ENGINEERING

Matskiv Н., Candidate of Economics
ORCID ID: 0000-0002-1329-7355
Tsitska N., Candidate of Economics
ORCID: 0000-0003-4413-074Х
Myronchuk Z., Candidate of Economics
ORCID: 0000-0002-7044-6695
Lviv National Agrarian University

https://doi.org/10.31734/economics2021.28.102

Annotation

The article substantiates the feasibility of using engineering in the accounting practice. Theoretical aspects of building an accounting engineering system at the level of the business entity are highlighted. The analysis of the historical development of the scientific school of engineering in financial accounting and the concept of accounting engineering is conducted. Some tools of the engineering mechanism are outlined. Theoretical and methodological aspects of building models of accounting engineering are highlighted. The existing approaches to the construction of engineering models in accounting practice are analyzed.

The essence of the definition of «engineering architecture», which covers the system of accounting engineering tools, are highlighted. Six «patterns» of the concept of accounting engineering tools by M.V. Shumeiko, namely theoretical updates of engineering; engineering tools; technology of accounting engineering procedures; accounting and analytical support of engineering; managed objects and processes; the results of using accounting engineering tools are considered.

The main characteristic features of financial accounting based on the concept of accounting engineering are highlighted and substantiated. The relationship between accounting engineering tools and the entity’s accounting policies are shown.

The expediency of accounting engineering application as a methodological basis of the system of strategic financial accounting, which studies the objects of internal and external business environment of the enterprise and is focused on the future, are substantiated. The key aspects of construction of the system of accounting and analytical support of strategic management of the enterprise in the modern conditions of functioning of economic systems on the basis of the engineering mechanism are covered.

Key words

accounting engineering, system of engineering financial accounting, engineering mechanism, model of accounting engineering, engineering architecture, strategically oriented accounting system, users of information

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