Özet:

The necessity of improving the informational support of network structures activity in the conditions of formation of a network economy has been grounded. The historical aspects of the development of accounting for horizontal communications management have been analyzed. The main tasks, which should be solved by the integrated accounting system of the network structure have been allocated. Three main directions of further improvement of accounting in the direction of improving the efficiency of network structures (paradigmatic transformation of the accounting system into the requirements of network structures; construction of specialized systems of information management of network structures; development of accounting methodology for specific objects of network structures) have been allocated and grounded. The information and investment interactions of participants of Swedish network structures have been analyzed. The concept of inter-organizational accounting as an instrument of common network accounting system creation has been grounded. The necessity of accounting for network capital and assets used by participants of the network structure on the basis of network contracts has been grounded.  

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