Digitalization of accounting processes

Spivak, Serhii
Panchyshyn, Diana
Skochylias, Mykhailo
Yaremchuk, Kateryna

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

Spivak, S., Panchyshyn, D., Skochylias, M. & Yaremchuk, K. (2021) Didzhytalizatsiia protsesiv bukhhalterskoho obliku [Digitalization of accounting processes]. Sotsialno-ekonomichni problemy i derzhava [Socio-Economic Problems and the State] (electronic journal), Vol. 25, no. 2, pp. 113-119. Available at: http://sepd.tntu.edu.ua/images/stories/pdf/2021/21ssmpbo.pdf

Scientific Journal "Socio-Economic Problems and the State"

2(25)

Nov-2021

Oct-2021

27-Jul-2022

Ternopil Ivan Puluj National Technical University

UA

Ternopil

https://orcid.org/ 0000-0002-7160-2151
https://orcid.org/0000-0002-8913-3066
https: //orcid.org/0000-0002-2701-7174
https: //orcid.org/0000-0001-8885-0795

https://doi.org/10.33108/sepd2022.02.113

657

М41
М11

accounting
accounting system
information technology
information system
virtualization
digitalization
digital economy

7

113-119

113

119

The article examines the features of the introduction and use of information technology and accounting systems. It is established that information technologies are the main trends in the development of accounting, its demand and further development in the direction of expanding professional competencies. It is determined that the use of digital technologies in accounting processes can bring the development of the accounting profession to a new level. In the context of accounting digitalization, the accountant is the best specialist who can give useful advice before making important management decisions. The prospects of using Ukrainian information systems for automation of accounting and management of economic security of enterprises in the conditions of digitalization are also determined. An analysis of the use of accounted modern Internet technologies, separately paid considerable attention to the use of cloud technology. The possibility and feasibility of their use in accounting. Due to the cloud accounting software, modern accountants can easily access previous credentials for quick and in-depth analysis facilitating speedy business decisions. Critical analysis of online resources that provide «virtual» accounts using cloud technologies. Formulated range of accounting problems whose solution is possible using the «cloud» and organization of workspaces. The advantages of the accounting system digitalization are defined. The most popular automated accounting systems are considered. It is established that in general, the accounting system under modern development conditions is forced to record possible changes in the economy and respond to them quickly, developing in collaboration with the main functions of the management system of market participants.

http://elartu.tntu.edu.ua/handle/lib/38614

2223-3822

Scientific Journal "Socio-Economic Problems and the State"

http://sepd.tntu.edu.ua/images/stories/pdf/2021/21ssmpbo.pdf
https://www.ifin.ua/
http://www.iforma.com.ua/ua/
http://j.parus.ua/ua/main/
http://ain.ua/2013/01/25/109542

1. iFin - Accounting without knowledge of accounting, automatic generation of reports. URL: https://www.ifin.ua/
2. Iforma - online electronic reporting. URL: http://www.iforma.com.ua/ua/
3. jSail is a cloud platform. URL: http://j.parus.ua/ua/main/
4. Gudz O. E. (2018) Cyfrova ekonomika: zmina cinnostej ta orijentyriv upravlinnja pidpryjemstvamy [Digital economy: change of values and guidelines of enterprise management]. Economy. Management. Business, vol. 2, no. 24, pp. 4–12.

https://doi.org/10.31673/2415-8089.2018.040411
5. Kharchenko A. (2013). 5 servisov dlya vedeniya domashney i predprinimatelskoy bukhgalterii v Ukraine [5 services for home and business accounting in Ukraine]. URL: http://ain.ua/2013/01/25/109542

Article

Scientific Journal "Socio-Economic Problems and the State", Vol.25, No.2