SELECTION OF DEFINITION OF CORPORATE GOVERNANCE IN THE FORMATION OF THE ACCOUNTING INFORMATION SYSTEM
https://doi.org/10.26425/1816-4277-2018-4-91-95
Abstract
In our time, the interest of the scientific community is increasingly turning to the detailing of business processes in the corporate format, since the institutional needs of society have become more dependent on economic stability and the measures of state and political regulation of various aspects of the activities of corporations that affect the state and development of the economy and society. The choice and classification of the definition of corporate governance poses certain tasks for accounting and information support used in the interests of certain groups of persons participating in the activities of the corporation. The choice of the definition of «corporate governance» contributes to the formation of an information environment with its goals, objectives, performers. The proposed classification of the definition of corporate governance provides an understanding of the functional interaction of accounting and management tools in the information aspect of the development of economic systems.
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Review
For citations:
Ivanko V. SELECTION OF DEFINITION OF CORPORATE GOVERNANCE IN THE FORMATION OF THE ACCOUNTING INFORMATION SYSTEM. Vestnik Universiteta. 2018;(4):91-95. (In Russ.) https://doi.org/10.26425/1816-4277-2018-4-91-95
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