Information technologies of accounting in the conditions of digitalization

Matskiv Olena
PhD (Economics), Associate Professor of the Department of Accounting, Analysis and Audit, Odesa National University of Economics, Odesa, E-mail:lmatskiv123@gmail.com, ORCID ID: https://orcid.org/0000-0002-6404-5473

Cite this article:

Matskiv O. (2023) Information technologies of accounting in the conditions of digitalization. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Informatsiini tekhnolohii bukhhalterskoho obliku v umovakh didzhytalizatsii; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odesa National Economic University (ISSN 2313-4569), Odesa National Economics University, Odesa, No. 11-12 (312-313), pp. 67-75.

Abstract

The article is devoted to the study of the development of information technologies in accounting in the conditions of the digital economy. The purpose of the article is to determine the state of use of information technologies in the accounting system, to identify the factors of the insufficient level of application of innovative information technologies. It was determined that digital information technologies are a priority for the development of accounting, capable of radically transforming the principles of its functioning. Modern vectors in accounting should rally around the application of innovative approaches to digital transformation, which are focused on the use of interdisciplinary knowledge and capabilities. Having determined the advantages and disadvantages of using modern information technologies in accounting, in particular, cloud technologies and blockchain technology, it was concluded that despite the presence of certain disadvantages, the main of which are: the lack of a regulatory framework and standards for regulating operations, which are reflected in their using; the need for a constant connection to the Internet, etc., there are a significant number of advantages regarding their use. It has been proven that the implementation of cloud technologies and blockchain in accounting corresponds to the latest global trends that accompany the development of information technologies. The use of the latest technologies requires the reorganization of accounting, leads to the automation of certain areas of professional activity of accountants and sets the task of acquiring new digital competencies. Thus, the technological and informatization changes caused by the digitalization of the economy stimulate the modernization of accounting science, actualize the problem of positioning the accounting system and increase the prestige of the accounting profession. In the conditions of the development of the digital economy, there are a number of prerequisites for the formation of a new accounting paradigm, which emphasizes the need for further scientific research.

Keywords

information, accounting, information support, information technologies, digital technologies.

JEL classification: М420; DOI: https://doi.org/10.32680/2409-9260-2023-11-12-312-313-67-75

UD classification: 657.1:004.65

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