IT service: concepts and types for accounting purposes

Ensuring effective management of IT services requires well-defined terminology. There is no unity among scientists on this issue. The purpose of the article is to reveal the concept, main characteristics and types of IT services that have an impact on their accounting. To achieve this goal, the foll...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	I.V., L.V., I.L.
Formato:	article
Lenguaje:	EN PL RU UK
Publicado:	Zhytomyr Polytechnic State University 2021
Materias:	it service it product information technology accounting Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doi.org/10.26642/pbo-2021-2(49)-29-33 https://doaj.org/article/5e710506a6e04b2eaa9fbc87c477c186
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:5e710506a6e04b2eaa9fbc87c477c186
record_format	dspace
spelling	oai:doaj.org-article:5e710506a6e04b2eaa9fbc87c477c1862021-11-23T09:52:38ZIT service: concepts and types for accounting purposes https://doi.org/10.26642/pbo-2021-2(49)-29-331994-17492708-4957https://doaj.org/article/5e710506a6e04b2eaa9fbc87c477c1862021-08-01T00:00:00Zhttp://pbo.ztu.edu.ua/article/view/240095https://doaj.org/toc/1994-1749https://doaj.org/toc/2708-4957Ensuring effective management of IT services requires well-defined terminology. There is no unity among scientists on this issue. The purpose of the article is to reveal the concept, main characteristics and types of IT services that have an impact on their accounting. To achieve this goal, the following methods were used: analysis and synthesis, logical generalization, contrastive comparison, graphical method. Based on the analysis of scientific works, which raised the issue of interpretation of IT services, the main characteristics of this concept are identified. Disclosure of the essence of IT services is impossible without a description of their classification. The article summarizes the types of IT services provided in the works of scientists. It is proposed to classify them according to the following characteristics: method of provision (IT consulting, IT outsourcing, software development, system integration); object of provision (services related to software; technical support services; services related to the processing and storage of electronic information). It is established that the IT service for accounting purposes meets the characteristics inherent in all services, and has its own specific characteristics. The list of such features has been expanded and presented as follows: immateriality; inseparability from the source; indistinctness; receiving income from the performer or incurring costs; ensuring a useful result for the consumer of IT services; availability of special software and hardware for the service recipient; insensitivity of the IT service until the recipient receives the final version of the IT product; uncertainty of the quality of IT services before its implementation; difficulty in calculating the final price.I.V. L.V. I.L. Zhytomyr Polytechnic State Universityarticleit serviceit productinformation technologyaccountingAccounting. BookkeepingHF5601-5689ENPLRUUKПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, Vol 2, Iss 49, Pp 29-33 (2021)
institution	DOAJ
collection	DOAJ
language	EN PL RU UK
topic	it service it product information technology accounting Accounting. Bookkeeping HF5601-5689
spellingShingle	it service it product information technology accounting Accounting. Bookkeeping HF5601-5689 I.V. L.V. I.L. IT service: concepts and types for accounting purposes
description	Ensuring effective management of IT services requires well-defined terminology. There is no unity among scientists on this issue. The purpose of the article is to reveal the concept, main characteristics and types of IT services that have an impact on their accounting. To achieve this goal, the following methods were used: analysis and synthesis, logical generalization, contrastive comparison, graphical method. Based on the analysis of scientific works, which raised the issue of interpretation of IT services, the main characteristics of this concept are identified. Disclosure of the essence of IT services is impossible without a description of their classification. The article summarizes the types of IT services provided in the works of scientists. It is proposed to classify them according to the following characteristics: method of provision (IT consulting, IT outsourcing, software development, system integration); object of provision (services related to software; technical support services; services related to the processing and storage of electronic information). It is established that the IT service for accounting purposes meets the characteristics inherent in all services, and has its own specific characteristics. The list of such features has been expanded and presented as follows: immateriality; inseparability from the source; indistinctness; receiving income from the performer or incurring costs; ensuring a useful result for the consumer of IT services; availability of special software and hardware for the service recipient; insensitivity of the IT service until the recipient receives the final version of the IT product; uncertainty of the quality of IT services before its implementation; difficulty in calculating the final price.
format	article
author	I.V. L.V. I.L.
author_facet	I.V. L.V. I.L.
author_sort	I.V.
title	IT service: concepts and types for accounting purposes
title_short	IT service: concepts and types for accounting purposes
title_full	IT service: concepts and types for accounting purposes
title_fullStr	IT service: concepts and types for accounting purposes
title_full_unstemmed	IT service: concepts and types for accounting purposes
title_sort	it service: concepts and types for accounting purposes
publisher	Zhytomyr Polytechnic State University
publishDate	2021
url	https://doi.org/10.26642/pbo-2021-2(49)-29-33 https://doaj.org/article/5e710506a6e04b2eaa9fbc87c477c186
work_keys_str_mv	AT iv itserviceconceptsandtypesforaccountingpurposes AT lv itserviceconceptsandtypesforaccountingpurposes AT il itserviceconceptsandtypesforaccountingpurposes
_version_	1718416766137270272

IT service: concepts and types for accounting purposes

Ejemplares similares