Globalization of the economy requires the use of generally accepted business management tools in the conditions of an economy without borders. The trend of recent decades is the gradual approximation of existing national accounting systems and models to international standards. It is important to outline the current bounds of existing accounting systems, to investigate the objective way of their genesis in order to predict general trends in the interests of economic entities and regulatory institutions. The aim of the article is to clarify the essence of accounting systems in their evolution in order to identify the most important parameters, the classification of which would be the most universal and objective for the harmonization of accounting systems. General scientific methods of cognition are used - theoretical generalization, comparative analysis and synthesis for processing factual information, induction and deduction. The practical effect of accounting systems classification is to promote the development and harmonization of national accounting systems, help in the professional training of accountants and auditors who will be able to perform their work more efficiently both within a certain country and at the international (global) level. Conclusions: the legal system of countries and their economic parameters are the main factors that are based on the vast majority of the studied classification of accounting systems and models. Economic factors, in turn, are indirectly determined by the level of education in the state and international relations, while correlating with the legal component. Other factors, despite their importance, are mostly not dominant. At the same time, the dominance of the accounting system, which is based on the principles of full coverage and fair disclosure of information, is growing on a global scale. The International Financial Reporting Standards (IFRS), which affect the accounting infrastructure of most countries, are built on its basic architecture.

 Наукова періодика України 

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• Фоміна Олена Володимирівна (економічні науки)
• Задніпровський Олександр Григорович (економічні науки)

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