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Accounting and Analytical Systems as an Integral Element of Contemporary Accounting

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Frontier Information Technology and Systems Research in Cooperative Economics

Abstract

The paper considers issues related to accounting information in analytical information systems. Analytical information systems are a data warehouse in which the entire structured information space of an organization is combined. On its basis, a structured system accumulating and automating all business processes of the organization is being built. The creation of a single data warehouse based on the accounting and analytical system makes it possible to quickly identify bottlenecks, analyze newly incoming data, and develop new performance indicators. The core of the accounting and analytical system should be developed and supplemented with new data. The integration of all accounting information in the data warehouse will allow one to present the organization’s data from disparate sources in the form of a holistic analytical review and provide completeness and ease of access. A single data warehouse will allow one to contain external databases, previously existing text files, accounting reports. Using this approach, access to data is greatly simplified. Since each employee uses the part of the information from the repository that is presented most conveniently and is relevant at the moment.

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References

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  • Saliy, V.V., Khodarinova, N.V., Shaposhnikov, V.L.: The formation of accounting and analytical information system in the framework of the organization. In: Prodanova, N.A., Tchaikovskaya, L.A., Karpova, I.F., Malinina, E.A., Bachurina, Y.L., (eds.) Interuniversity Collection of Scientific Papers and Results of Joint Research Projects “Accounting, Control and Analytical Processes in the Context of the Digitalization of the Economy”, vol. 1, pp. 342–348. KnoRus Company, Moscow (2019)

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Correspondence to Victoria V. Saliy .

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Saliy, V.V., Ishchenko, O.V., Bush, V.G., Gladysheva, E.G., Abyzova, E.V. (2021). Accounting and Analytical Systems as an Integral Element of Contemporary Accounting. In: Bogoviz, A.V., Suglobov, A.E., Maloletko, A.N., Kaurova, O.V., Lobova, S.V. (eds) Frontier Information Technology and Systems Research in Cooperative Economics. Studies in Systems, Decision and Control, vol 316. Springer, Cham. https://doi.org/10.1007/978-3-030-57831-2_80

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