Characteristics and system of management reporting in the context of the use of information technology

Abstract

In modern conditions of economic development, without a high-quality information model of accounting and reporting, it is impossible to make effective management decisions at enterprises of various organizational and legal forms. Understanding the elements of the information model of accounting and reporting when using the latest information technologies will allow them to design, build and use them correctly. This, in turn, will significantly increase the level of efficiency of management decisions and contribute to the achievement of the maximum economic effect. Also, a rather relevant issue during the globalization of the use of financial reporting is the use of double accounting standards by domestic enterprises, which encourages the study and research of certain aspects of specific accounting and reporting models.