Maksymiv Yuliia
PhD (Economics),
Assistant Professor, Department of Accounting and Auditing,
Vasyl Stefanyk Precarpathian National University
57 Shevchenko Str., Ivano-Frankivsk, 76018, Ukraine
Pylypiv Nadiya
D.Sc. (Economics), Professor,
Head of the Department of Theoretic and Applied Economics,
Vasyl Stefanyk Precarpathian National University
57 Shevchenko Str., Ivano-Frankivsk, 76018, Ukraine
Piatnychuk Iryna
PhD (Economics), Assistant Professor, Department of Economics,
Ivano–Frankivsk Law University named after King Danylo Halyckyj
162/B/13 Mazepa Str., Ivano-Frankivsk, 76026, Ukraine
Pylypiv Mariya
PhD., Senior Research Analyst,
Acrospire Investment Management LLC,
181 W Madison Str., Chicago, IL 60654, The USA
ACCOUNTING SUPPORT ORGANIZING IN THE SYSTEM OF WORK PARTNERSHIPS AMONG COMMERCIAL BANKS
Abstract. The authors examine the meaning of the term “system of work partnership among commercial banks”. We analyzed modern condition of business relationships in the system of work partnership among banks. We explored the information accounting streams in the system of work partnership and argue the need to divide it into three levels of work relations. The authors provide the modules of technological process which serve the goals of effective collaboration with banks and their partners. We discovered the interdependence between the accounting system of the bank with other sub-systems of management and formation of accounting.
The authors establish the necessity to reform the accounting of the results of work partnership of banks and to determine the structure of such an accounting report. We show that rational organization of work partnership supports the improvement of information accounting about the work of the bank and selection of future work partnership and effective components in the politics of collaboration.
Keywords: provision of information accounting, accounting process, work partners, system of work partnership, business connections, commercial banks.
JEL Classification: M41, G21
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