Cluster Approach in Accounting Modeling

Abstract

The article discusses the possibility of modeling the accounting system from the point of view of its clustering. The essence of the accounting cluster and the cluster-modular structure is substantiated, in particular from the position of forming the elements of the accounting system, thereby stipulating the formalization of accounting. In the course of the work, an analysis of scientific research on this problem was carried out, and the fragmentation of scientific views regarding its solution was determined. Based on the volume of scientific material, it is determined the main content, limits and possibilities of designing an accounting system.