The influence of information technologies on the accounting and analytical system of business economic entities

Khomуn, Petro
Pluha, Ulyana
Sroga, Alla
Bula, Olena

Ternopil Ivan Puluj National Technical University, 56 Ruska str., 46001, Ternopil, Ukraine

Khomуn, P., Plyga, U., Sroga, A. & Bula, O. (2021) Vplyv informatsiinykh tekhnolohii na oblikovoanalitychnu systemu subiektiv hospodariuvannia [The influence of information technologies on the accounting and analytical system of business economic entities]. Sotsialno-ekonomichni problemy i derzhava [Socio-Economic Problems and the State] (electronic journal), Vol. 25, no. 2, pp. 491-499. Available at: http://sepd.tntu.edu.ua/images/stories/pdf/2021/21kpissg.pdf

Socio-Economic Problems and the State

2(25)

Nov-2021

Oct-2021

10-Oct-2022

Ternopil Ivan Puluj National Technical University

UA

Ternopil

http://orcid.org/0000-0003-3964-6557

https://doi.org/10.33108/sepd2022.02.491

657

M41

digitalization
information systems
accounting
analysis
taxation
management

9

491-499

491

499

The impact of information technology on the organization of accounting for enterprises is examined in the article. The state and main tendencies in the introduction of information technologies in the activity of economic entities are analyzed. Due to the total digitalization there is a complete transformation of economic activity and accounting in enterprises. The changes affected accounting, reporting, analysis and taxation, which are directly related to the operation of enterprises. The functions of the accounting and analytical system of business entities and their role in making management decisions are summarized. It is substantiated that IT-technologies have significantly simplified the collection, storage, transmission of information, as well as increase the accuracy and efficiency of its analysis. The advantages and disadvantages of accounting automation are identified. It is established that modern information and communication technologies necessitate continuous improvement of professional competencies and digital skills of employees, that the digital transformation of accounting, analysis and taxation will make the process of conducting competitive, more efficient and high-quality, as well as simpler and cheaper. The assessment of the modern market of the accounting software which has universal programs for automation of accounting of the enterprises of various spheres of activity which as much as possible consider features of activity of the enterprises is carried out. The most common automated applications for accounting and business management used in Ukraine are presented, and their ratings are analyzed. The influence of digital technologies on making qualitatively new requirements to specialists in the field of accounting is proved, as a result, the development of digital competencies becomes the main requirement for staff. The directions of further scientific researches are defined.

http://elartu.tntu.edu.ua/handle/lib/38886

2223-3822

Scientific Journal "Socio-Economic Problems and the State"

http://sepd.tntu.edu.ua/images/stories/pdf/2021/21kpissg.pdf
https://zakon.rada.gov.ua/laws/show/851-15#Text
https://www.bas-soft.eu/soft/bas-mass/basaccounting.
https://www.kmu.gov.ua/

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Article

Scientific Journal "Socio-Economic Problems and the State" Vol 2(25)