Improving accounting in the digital economy

Abstract

Globalised informatisation has become one of the most important factors in increasing the productivity of entrepreneurship, and information resources and technologies are a prerequisite for its effective functioning. The purpose of the article is to study the impact of digital technologies on the transformation of accounting in Ukraine, to identify the main opportunities and risks of their implementation. The intensive development of information technology affects the accounting information system, which is more advanced than the traditional systems used in accounting. Information systems determine the ways of data processing that can have a significant impact on the financial position of each business entity. The article also discusses the main requirements for professional competences of accountants in the new economic environment. It has been substantiated that determining in advance the vectors of professional development in the accounting system and providing training in accordance with the available digital technologies is an important stage in the national economic system. An assessment of the status and prospects for the development of the use of computer technologies in the accounting and analytical work of domestic enterprises has been carried out. It studies main aspects of introduction and use of modern computer technologies in the accounting and analytical work of enterprises. It has been determined that automation of the accounting and analytical process provides an opportunity to save the enterprise its own resources and make timely and effective management decisions. It is proved that the process of integration of digital technologies requires an integrated approach to the choice of technical means and ensuring the interaction of elements in the management system.