Purpose. The aim of the article is to form a modern theoretical model (system) of auditing to improve the practical work of auditors. Methodology of research. The content of the article is based on the use of such a scientific apparatus as the historical method (when studying the process of the history of the emergence of audit needs), the monographic method and the method of historical development (based on the analysis of the formation of the modern theoretical audit model, the dialectic of changes in the audit environment and its formation on the basis of a set of philosophical , sociological, systemic, psychological and other approaches and methods of cognition), system and analytic – when processing the received information. Findings. The evolution of audit development is analysed depending on the accounting needs and production processes of the enterprise. It has been proven that an audit is a set of various empirical rules and procedures for the verification and assessment of the level of compliance of indicators of the desired and actual state of the object, for which individual persons are responsible. It was revealed that in connection with the changes in the accounting system, the conceptual basis of the audit should be clarified in terms of the theoretical base, organizational structure, and methodology of the study of the economic activity of the enterprise. Originality. The author substantiated the audit model, which can influence practical activity and determine its usefulness for business, which involves revealing the essence of audit, structure and axiology (values) for the economy of the country and enterprises. Practical value. The author’s proposals can be used as a methodical guideline for the implementation of the idea of practical use of audit in the organization of the internal control structure, which would guarantee the effective work of the company’s personnel at all stages of the technological process of production and its management. Key words: business, system, accounting, audit, model, auditor, paradigm.
Introduction. The article presents a research study on the stages of the formation of accounting science under the influence of economic, social, technological, psychological, and other factors. This research has allowed investigating the essence of accounting and its impact on the evolution of humanity’s economic activities. The examination of historical aspects has enabled the formulation of predictions regarding the development of accounting paradigms in the future. It has been proven that accounting theory requires improvement and an enhancement of its scientific rigor.Research objective. The objective of the study is to explore the stages of formation of accounting science and to forecast the future development of accounting concepts in the context of significant transformation of the business information environment and the advancement of information technologies.Research methods. The stages of the formation of accounting science were studied using the bibliographic method, specifically through the implementation of monographic and comparative analysis of accounting theory, methods of forming information resources for business, and critical analysis of historical theories of societal development. The methods of theoretical modeling and scientific abstraction were employed to forecast the future development prospects of accounting concepts.Results. The historical aspects of accounting science formation were examined in the context of the transformation of scientific theory. The stages of accounting science formation were identified, highlighting the accounting system as one that meets the requirements of an industrial-type economy, necessitating a fundamental revision of accounting theory. It was demonstrated that in a technologically and informationally advanced world, information resources should form the core of the accounting system as a product of its functioning. The study also established that economic activity is a fundamental element of contemporary accounting science. The article proposes an author’s vision of the stages of accounting paradigm formation and the directions for the development of accounting science and the theory of accounting in a post-industrial digital society. The implementation of the proposed measures will elevate accounting science to a higher level of development and interpret accounting as a process of creating information and shaping the information field of business at various levels of management. It will also provide an understanding of the impact of information resources on the process of managerial decision-making.Prospects. Further scientific research should focus on studying the problems of accounting theory formation in accordance with the needs of scientific and economic progress, as well as forecasting the transformation of accounting theory and methodology considering the impact of economic digitization.
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