Please use this identifier to cite or link to this item: https://sci.ldubgd.edu.ua/jspui/handle/123456789/9639
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dc.contributor.authorСтеців, Ігор Ігорович-
dc.date.accessioned2022-03-18T19:06:49Z-
dc.date.available2022-03-18T19:06:49Z-
dc.date.issued2021-
dc.identifier.issn1390-7247-
dc.identifier.urihttps://sci.ldubgd.edu.ua/jspui/handle/123456789/9639-
dc.description.abstractIn a highly competitive, changing environment, organizations face the challenge of ensuring a high level of flexibility and stability. A particularly difficult task is to ensure the flexibility of organizations in the management, accounting and financial accounting subsystem. In this study, the main statement is that the flexibility of management accounting provides flexibility to other subsystems of the organization, forming a generally adaptive structure of the organization to environmental conditions. This article is based on the concept of organizational flexibility and Agile philosophy, which reflects the implications and principles of integration of methodology in accounting systems. A qualitative-empirical approach based on the secondary analysis of publications for 2017-2020 and methods of analysis and generalization was used to conduct the study. The results demonstrate the indirect impact of Agile methods on management accounting through the provision of management flexibility, supply systems, sales, production. This transforms financial accounting through the flexibility of human resources in management processes. Accounting remains the least flexible system due to legal constraints. In general, the transformation of accounting automatically occurs through the integration of technology and process automation: the structure of the organization changes, financial workers and accountants are more flexible in making decisions about planning costs, revenues, profits. Thus, automation has provided a transition from a limited, regulated, chaotic management accounting system to a flexible, hybrid one. Accounting information is the basis for economic control and organization of its process. As a result, control information is formed to make effective management decisions by managers at different levels. Skills and competencies of accountants are expanded, roles move from current to operational, tactical, strategic.en_US
dc.language.isoenen_US
dc.publisherRevista san gregorioen_US
dc.relation.ispartofseries42;-
dc.subjectConcepts of Flexibility of Organizations, Economic Control, Flexibility of Management Accounting, Agile Methodology in Accounting, Agile Methods.en_US
dc.titleIntegration of flexibility concepts in the management, accounting and financial accounting system: effectiveness of the Agile methodologyen_US
dc.typeArticleen_US
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