STUDY OF THE NATIONAL ACCOUNTING SYSTEMS DEVELOPMENT IN INFORMATION ECONOMY

The paper examines the transformation of national accounting in the information economy and the related issues of national accounting systems adaptation to worldwide accounting practice.The process of globalization is one of the main factors influencing the development of the whole economy and the national accounting system. In this regard, some issues connected with current condition of the national accounting system and its compliance with international practice are raised in the paper. First, the article examines the consequences of the globalization impact on developing countries, and its connection with the transition to international accounting standards. Through the use of a cross-disciplinary approach the differences in views on the process of globalization are established. The author deduces that we evidence the sharp transition to the new level of economy development - information economy. Besides, some empirical data on the economic consequences of this process are provided.The main purpose of this article is to study the ways of further development of national accounting systems under conditions of globalization. This highlights the need to assess the possibilities of using resources of the information economy to overcome transition process in developing countries. That is generally consistent with the hypothesis of growing interdependence of countries contributing to the solution of the problems associated with transitional periods and results in the necessity to accumulate and systematize accounting information in national accounting systems.

информационная экономика, МСФО, бухгалтерский учет, международный учет, национальные системы бухгалтерского учета, глобализация, information economy, IFRS, accounting, IT, globalization, international accounting

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