V. M. Glushkov's nationwide automated system: accounting aspect

Abstract

Introduction. Ukrainian (Soviet) scientific and technical research was at the forefront of innovation processes in the twentieth century. Scientists paid considerable attention to the development of dual-use military technologies that were implemented in economic activity with a short time lag. One of the largest innovative projects was nationwide communications systems, such as the Internet in the US and the NWAS in the USSR. The advantage of the Soviet communications network was its focus on optimization and automation of economic processes during the pre-project research phase. Most of the scientific and technical developments were conducted in the USSR by Ukrainian scientists under the leadership of V. M. Glushkov. Based on the name of the communication network - «National Automated Information Collection and Processing System for Accounting, Planning and Management of the National Economy» refinement requires the place and role of accounting in the automated processing and transmission of information for management purposes.Purpose. The purpose of the article is to summarize the historical data about NWAS to investigate the experience and prospects of automated processing and transfer of accounting information in global (nationwide) electronic communications.Methods. General scientific empirical, logical and historical methods of knowledge of reality were used in the process of researching the place and role of accounting in the NWAS. The research is based on science general methods of economic processes, facts and phenomena of accounting and business management in the conditions of use of computer and communication technologies. The information base of the research was the historical documents about the NWAS, scientific works of domestic and foreign scientists in the accounting automation field.Results. The place and role of accounting in the nationwide communication network is determined on the basis of research of historical sources and contemporary literature on scientific and practical work of V. M. Glushkov. The methods of accounting functions realization in the NWAS and use of computer and communication technologies are investigated. Scientifically substantiated functional parallels between researches of V. M. Glushkov and modern technologies of processing and transfer of accounting information are provided. It is proved that the most innovative developments in the global dimension regarding the implementation of the principles of economic cybernetics in accounting have been implemented by Ukrainian (Soviet) scientists.Discussion. The implementation areas of V. M. Glushkov's research in the information society and digital economy have been identified. The reasons for innovative researches stopping on formation of nationwide communication environments are found out. The questions remain: the possibility of information exchange between the Internet and the NWAS, the order of electronic communications of engineers and researchers on scientific and technical cooperation, the possibilities of using the NWAS for Soviet cyber-war (hybrid war), mechanisms of adaptation of the Soviet economy to the decrease in oil prices, realignment with the use of computer and communication technologies.