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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,

IvanoFrankivsk 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





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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