DEVELOPMENT OF THE ACCOUNTING AND ANALYTICAL SYSTEM IN THE CONDITIONS OF DIGITALIZATION OF THE ECONOMY OF UKRAINE
DOI:
https://doi.org/10.31713/ve2202115Keywords:
accounting and analytical system, digitization, blockchain, cloud technologies, accounting information systems.Abstract
The article examines the impact of digitalization of the economy on the development of accounting and analytical system of the enterprise. It is established that in the context of digitalization of the national economy, information becomes the main source of competitiveness of the business entity. The usage of large data sets and the functioning of the accounting and analytical system are closely interrelated as their role is to ensure effective management decisions. Data collection, generalization and processing allow obtaining valuable information for economic processes. However, digital thinking is not focused exclusively on new technologies, as the ability of a specialist to evaluate, analyze the conclusions obtained using specialized computer programs, and generate effective strategic decisions based on them is becoming increasingly valuable. Main digital technologies that are available in accounting in modern economic and technological development were characterized: accounting information systems, advanced language of financial, management, tax reporting of various business areas (XBRL), «cloud technology» computing, blockchain, electronic data exchange, social networks.The interpretation of the concept of «digital modernization of accounting and analytical system» is presented as a set of interrelated measures, coordinated in time, which involves the use of logistical, informational, human, financial and other resources to create information systems, informatization and digitization of information resources, which meet certain technical conditions and quality indicators. It is determined that the transformation of the accounting andanalytical system of the enterprise in accordance with the requirements ofthe information economy should consist of software, information, organizational and methodological components. These components become the main components of the accounting information system, which is integrated into the web-system of the entity. The relevance of the use of IT innovations in accounting processes is substantiated. The using of IT innovations allows to solve new problems, modernize the concepts of information processing and transmission, contributes to the efficiency of accounting processes.References
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