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The role and place of accountants in automated accounting

In order to get rid of bureaucracy in business administration, and to eliminate overlapping functions, competition and contradiction of information that are common in linear and functional organizational structures, a need arises to develop new institutional forms of accounting. The paper reveals the prospects for the development of business networks in response to introducing electronic communication channels for accounting information transfer.

The goal of the research is to consider the prospects of transition to the new institutional structure of accounting, which implies the consolidation of dynamic- network and project- matrix structural elements and improvement of funсtional responsibilities of accountants for obtaining skills and experience necessary for working with modern computer and communication technology. For this purpose, methods of analysis and synthesis are used in order to structure the study object on the basis of identifying functional responsibilities of accountants in automated accounting.

The article examines stable, dynamic, project, matrix and other advanced forms of accounting and management. An information model which combines dynamic-network and project-matrix organizational structures is developed with a view to introducing advanced computer and communication technology in accounting administration. The role of professionals in accounting and management in a transition to automated accounting is described, particularly when promoting advanced organizational forms of accounting.

Therefore, a list of functional responsibilities for accountants which is suitable for introducing a combined organizational structure is offered. Within the framework of computer and communication form of accounting, accountants set targets for the automated accounting system, and together with software engineers they develop and improve software and technical assistance, tailor the accounting system to changes inside and outside the company, control the correctness and efficiency of processing and transferring information by the automated processing system. As a result, more time will be freed to concentrate on interpreting accounting information for tactical and strategic targets. Further research should be undertaken to consider the functional role of accountants in communicating with managers and other company staff.