Methodological foundations of economic activity analysis in different types of social development

Abstract

A comparison of approaches to business analysis methodology in industrial and post-industrial stage of social development is carried outt. The prerequisites of modernization of methodological basis of economic activity analysis in the information economy of post-industrial society are formulated. The basis of transformation of methodology AGD in the information economy of postindustrial society is the hypothesis of recognition information flow circulating in the accounting system management. The most important reserve of development of economic activity in the information economy is the presence of valuable information and knowledge for making qualitative decisions. The method of decomposition of accounting information lifecycle is the basis of the proposed methodology for the economic activity analysis of the economic entity in the information economy. Into the concept of life cycle of accounting information it has been involved the totality of the information processing steps which have been applied in accounting information system: the primary account  stage, the current account stage, the final account stege. Strategy of understanding of accounting information at all stages of its life cycle in order to seek new knowledge for qualitative decision-making by the users is the basis of accounting analysis technology. It has been proposed a new analytical tool that is a content analysis of accounting information. The essence of content analysis of accounting information is formulated as a constant implementation in a computerized accounting system which is narrowly delineated by analytical tasks (evaluation of indicators, diagnostics of factors influence, search for reserves of development) of transformation of continuous information flows into the new knowledge on economic activity. Such tools in conditions of information economy of postindustrial society will provide adding of information value about the company activity for qualitative decision-making. The conceptual approaches to the way of cognition of  economic activity of the economic entity in different types of social development are schematically generalized.