REFLECTION OF SOCIAL CAPITAL IN ACCOUNTING INFORMATION SYSTEMS
Authors: Николай ГОРОДИСКИЙ, Дмитрий ЗАХАРОВ
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The current level of information technology development has made it possible to fully appreciate all the advantages of accounting automation at enterprises of various profiles and scales. Despite the fact that each company is individual in its own way, in solving even the most complex accounting issues, today it is enough to just choose the right software and learn how to use it. This is due to the fact that, from the point of view of business processes, all enterprises are similar to each other, and this similarity allows development companies to create, in fact, universal software products. However, non-standard objects often appear in the modern economy, they are important for enterprises and signify¬cantly affect their value. One of these objects is the social capital. Today, the social network, trust and social norms are components of social capital, which in its turn is an important source of the formation of the enterprise surplus value. These elements, which have proven their ability to generate additional revenue and other value, are advisable to reflect in the accounting system. Given the importance of social capital, enterprises consider it as an object of accounting and include in their reporting. However, the modern accounting systems do not have full-fledged functionality to reflect it.
The article identifies the main directions of improving accounting automation systems in order to improve business efficiency, as well as its security, which in the modern world is becoming increasingly relevant.