English Abstract:Problem: The theory and practice of the double-entry accounting system of recording and reporting … the level of semantics. However, the elimination of the adverse effects of these flaws on the integrity of the accounting … information is impossible under conditions of big data.Solution: Today, a project for a new design of the accounting system is …

English Abstract: Problem: The double-entry system of recording and reporting accounting information has been the most … explained in this monograph.Solution: The present monograph proves that the cause-and-effect information of the accounting … nodes (effects) of an accounting network that is the formal expression of three properties of economic transactions: (i) the …