Open AccessIMPACT OF INFORMATION TECHNOLOGY DEVELOPMENT ON METHODOLOGY OF SMALL ENTERPRISES ACCOUNTING
Author(s) -
Elvira Fakhretdinova,
Elvira Fakhretdinova,
Гузалия Клычова,
Guzaliya Klychova
Publication year - 2018
Publication title -
vestnik kazanskogo gosudarstvennogo agrarnogo universiteta
Language(s) - English
Resource type - Journals
ISSN - 2073-0462
DOI - 10.12737/article_5a1d9f44c17b46.56685917
Subject(s) - control (management) , computer science , accounting information system , information flow , accounting , business , knowledge management , linguistics , philosophy , artificial intelligence
At the present stage, the efficiency of enterprise development is largely determined by the level of information technologies use in the business. The use of computer-aided information processing also affects the methodology of accounting, dictates the need to use an electronic document (created with the help of computer-aided information processing and signed by an electronic signature), electronic document flow (electronic creation, transfer and archiving of documents on the computer in the form of file of the appropriate format, as well as control over their implementation and protection from unauthorized access), forms of accounting.