Novosibirsk, Novosibirsk, Russian Federation
Th is article considers the features of interpretation of the entropy applied to accounting from a theory and practice position, analyzes the possible approaches to the accounting system entropy measurement and recommended measures to manage its level. At the same time, author’s approach to entropy evaluation is grounded from the position of users as the loss of information content of the fi nancial statements. Objective function of entropy level management is grounded as its optimization, a balance between the self-organization, sustainability of the accounting system and its creative potential in solving non-standard tasks in condition of uncertainty.
entropy, accounting system, information theory, uncertainty, anti-fragility.
Проблемами энтропии учетной системы до недавнего времени занимались исключительно исследователи, представляющие англо-саксонскую ветвь бухгалтерской науки.
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