SYNERGY ACCOUNTING IN THE AGE OF DIGITAL ECONOMY AND GLOBALIZATION
Keywords:
synergism, synergy, synergetic effect, accounting, digitalization, globalization.
Abstract
The article deals with defining synergies and substantiating their appearance and reflection in the enterprise accounting system. There is a model of synergy affecting an enterprise’s efficiency when various resources interact in the age of digitalization and globalization of economic relations. The research offers an algorithm of automated accounting of synergetic effects by means of accounting simulation to strengthen synergy of factors affecting enterprise development. Procedures of synergy accounting in conditions of developing digital economy and globalization are improved.
References
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Kutsik, P. (2013). Conceptual approaches to the consideration of information systems accounting in corporate governance. Accounting and finance, Vol. 4, issue 62, 52-59. [in Ukrainian].
Kuznetsova, S. (2007). Accounting in the system of formation of management information: methodology and practice: [monograph]. Melitopol: Tavria State. Agrotechnological Unitary Enterprise. [in Ukrainian].
Legenchuk, S. (2006). Accounting reflection of intellectual capital: author's abstract. dis. candidate econ. sciences: 08.06.04. [in Ukrainian].
Liu, J., & Jiang, Z. (2018). The Synergy Theory on Economic Growth: Comparative Study Between China and Developed Countries. DOI: 10.1007/978-981-13-1885-6_2. [in English].
Prigozin, I. (2003). The Order of Chaos: A New Dialogue of Man with Nature. Moscow: Prohress. [in Russian].
Pushkar, M. (2013). Fundamentals of Scientific Research: Lectures. Ternopil: Carte Blanche. [in Ukrainian].
Shesternyak, M. (2012). Synergetic effect in joint construction as a factor of economic growth. Bulletin of ZHDTIU, Vol. 3, issue 65, 68-74. [in Ukrainian].
Shtal, T., & Hurzhii, N. (2016). Integrational Interaction Synergy Effects in Export Distributional Channels of Enterprise. British Journal of Economics, Management & Trade, Vol. 12, issue 2, 1-10. DOI: 10.9734/bjemt/2016/20708. [in English].
Suprunova, E. (2018). Transformation of new types accounting in the context of globalization and digitalization of the economy. International Accounting, Vol. 21, issue 8, 870-886. DOI: 10.24891/ia.21.8.870. [in Russian].
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Yakimtsov, V. (2018). Time factors for determining the complex synergetic efficiency of enterprises. Problems of systemic approach in the economy. DOI: 10.32782/2520-2200/2018-5-27. [in English].
Ansoff, I. (1989). Strategic Management. Moscow: Economics. [in Russian].
Arya, A., Mittendorf, B., Ramanan, R. (2017). Synergy between Accounting Disclosures and Forward-Looking Information in Stock Prices. The Accounting Review, Vol. 92, issue 2, 1-17. DOI: 10.2308/accr-51527. [in English].
Buscaneanu, S. (2016). Synergetic Effects of Domestic, EU and International Factors. Regime Dynamics in EU's Eastern Neighbourhood. DOI: 10.1057/978-1-137-56326-2_7. [in English].
Catanzaro, T. (2016). Synergy Model. Journal of Global Economics, Vol. 4, issue 2. DOI: 10.4172/2375-4389.1000199 [in English].
Darrough, M., & Deng, M. (2018). The Role of Accounting Information in Optimal Debt Contracts with Informed Lenders. The Accounting Review. DOI: 10.2308/accr-52313. [in English].
Filzmoser, M. (2018). Synergy and value in economic organisation. International Journal of Economics and Business Research, Vol. 16, issue 1. DOI: 10.1504/ijebr.2018.093372. [in English].
Haken, G. (1980). Synergetics. Moscow: World. [in Russian].
Kozlova, M. (2012). The transition to interdisciplinary and transdisciplinary research: the trend or pattern of science accounting development? Problems of the theory and methodology of accounting, control and analysis,Vol. 2, issue 23, 114-128. [in Ukrainian].
Kutsik, P. (2013). Conceptual approaches to the consideration of information systems accounting in corporate governance. Accounting and finance, Vol. 4, issue 62, 52-59. [in Ukrainian].
Kuznetsova, S. (2007). Accounting in the system of formation of management information: methodology and practice: [monograph]. Melitopol: Tavria State. Agrotechnological Unitary Enterprise. [in Ukrainian].
Legenchuk, S. (2006). Accounting reflection of intellectual capital: author's abstract. dis. candidate econ. sciences: 08.06.04. [in Ukrainian].
Liu, J., & Jiang, Z. (2018). The Synergy Theory on Economic Growth: Comparative Study Between China and Developed Countries. DOI: 10.1007/978-981-13-1885-6_2. [in English].
Prigozin, I. (2003). The Order of Chaos: A New Dialogue of Man with Nature. Moscow: Prohress. [in Russian].
Pushkar, M. (2013). Fundamentals of Scientific Research: Lectures. Ternopil: Carte Blanche. [in Ukrainian].
Shesternyak, M. (2012). Synergetic effect in joint construction as a factor of economic growth. Bulletin of ZHDTIU, Vol. 3, issue 65, 68-74. [in Ukrainian].
Shtal, T., & Hurzhii, N. (2016). Integrational Interaction Synergy Effects in Export Distributional Channels of Enterprise. British Journal of Economics, Management & Trade, Vol. 12, issue 2, 1-10. DOI: 10.9734/bjemt/2016/20708. [in English].
Suprunova, E. (2018). Transformation of new types accounting in the context of globalization and digitalization of the economy. International Accounting, Vol. 21, issue 8, 870-886. DOI: 10.24891/ia.21.8.870. [in Russian].
The reference book of the teacher. (2019). [Electronic resource]. Retrieved from http://www.itaka.stv.ru/wiki/Tochka_bifurcatsiya. [in Russian].
Yakimtsov, V. (2018). Time factors for determining the complex synergetic efficiency of enterprises. Problems of systemic approach in the economy. DOI: 10.32782/2520-2200/2018-5-27. [in English].
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Published
2019-04-03
How to Cite
Izmaylov, Y., Yegorova, I., & Skalik, M. (2019). SYNERGY ACCOUNTING IN THE AGE OF DIGITAL ECONOMY AND GLOBALIZATION. Scientific Journal of Polonia University, 32(1), 53-59. https://doi.org/10.23856/3206
Section
Social Sciences
