THE PROCESS OF INTELECTUALIZATION OF STRATEGIC FINANCIAL ACCOUNTING ON THE BASIS OF ACCOUNTING ENGINEERING

Abstract

Introduction. One of the possible ways of effective system development of strategic financial accounting at the enterprise is using of accounting engineering, which is considered to be one the ways of intellectualization of accounting as a science. Methods. The dialectical method of cognition and system approach to determination of conceptual basis and opportunities of accounting engineering were used in the paper; the monographic method for monitoring scientists’ points of view to accounting engineering as a method of strategically oriented accounting system, abstract and logic method for theoretical generalization and summarizing were applied in the study. Results. The analysis of historical development of accounting engineering was made in the article. The contest of accounting engineering as the concept of development and introduction of accounting informative systems on the basis of using specialized engineering instruments is identified. The perspectives of using accounting engineering as a method of construction of strategically oriented accounting system. Discussion. The usage of certain instruments of accounting engineering such as development of structural account plan, vector determination of correcting notes, the formation of sets of strategic and engineering accounting notes, the development of strategic derivative accounting report, the methodology formation of interpretation of strategic accounting indices were highlighted.