IMPROVEMENT OF ACCOUNTING ELEMENTS IN THE CONTEXT OF DIGITAL MODERNIZATION OF THE ECONOMY

Keywords: accounting, digitalization, documentation, inventory, valuation, electronic reporting, cost

Abstract

The rapid development of the digital economy, both worldwide and in our country, affects all areas of activity, including accounting processes.  Accounting in theoretical and practical terms, is also undergoing significant changes.  However, the methodology and tools of accounting do not always correspond to modern realities, due to which there are a number of problems associated with the implementation of digital solutions.  The enterprises automate the collection and registration of primary information using modern measuring instruments, which provides documentation of business transactions exclusively in electronic form.  Improvements in the theory and formation of the practice of accounting are theoretically combined with the expansion of the information potential of the existing economic space.  The article considers the expansion of the reflection of the scope of the organization in accounting;  improving the quality of information and efficiency of accounting, identification and increase in the number of new objects of accounting, development of innovative methods of evaluation of new objects of accounting, formation of approaches to integration of different types of accounting, use of modern information technologies of information collection and processing (blockchain technologies)  theoretical, methodological and applied aspects of accounting development.

References

1.Shyshkova N. L. (2019) Perspektyvy IT-modernizatsii bukhhalterskoho obliku: aktualizatsiia teorii i praktyky. [Prospects for IT-modernization of accounting: the actualization of theory and practice]. Ekonomichnyi visnyk. - Economic Bulletin , №3 https://doi.org/10.33271/ev/67.146 [in Ukrainian].

2.Muravskyi V. V. (2018) Kompiuterno-komunikatsiina forma obliku : monohrafiia. [Computer-communication form of accounting: monograph]. Ternopil : TNEU, 486 s. [in Ukrainian].

3.Kulynych M. B. (2018) Dokumentuvannia yak metodychnyi instrumentarii u bukhhalterskomu obliku: perspektyvy vprovadzhennia elektronnoho dokumentoobihu. [Documentation as a methodological tool in accounting: prospects for the introduction of electronic document management]. Ekonomichnyi chasopys Skhidnoievropeiskoho natsionalnoho universytetu imeni Lesi Ukrainky. - Economic Journal of Lesya Ukrainka East European National University: Lutsk : Vezha-Druk, № 4(16). S. 148-154 [in Ukrainian].

4.Pryobrazhenskaia V. V. (2019). Vlyianye tsyfrovoi эkonomyky na razvytye kompetentsyi v oblasty bukhhalterskoho ucheta. [Influence of digital economy on the development of competencies in the field of accounting]. Fynansovyj zhurnal. - Financial magazine. № 5. S. 50–63. DOI:10.31107/2075-1990-2019-5-50-63 http://oaji.net/articles/2020/8467-1595189921.pdf [in Ukrainian].

5. Varlamova D. V., Alekseeva L. D., (2020) Pytannia vprovadzhennia tsyfrovykh tekhnolohii v systemu bukhhalterskoho obliku. [The introduction of digital technologies in the accounting system]. Visnyk Altaiskoi akademii ekonomiky ta prava. - Bulletin of the Altai Academy of Economics and Law № 5 c.248-254 [in Russian].

6.Vardanian S. A. (2017) Bazysnыe vektorы razvytyia bukhhalterskoho ucheta y audyta na osnove blokchein-tekhnolohyy v uslovyiakh tsyfrovoi эkonomyky. [Basic vectors of development of accounting and auditing on the basis of blockchain technology in the digital economy]. Nauchnoe obozrenye: teoryia y praktyka. - Scientific review: theory and practice. № 11. S. 23–27. [in Russian].

7.Kulynych M. B. (2019) Tsyfrova transformatsiia vitchyznianykh pidpryiemstv v suchasnykh umovakh. [Digital transformation of domestic enterprises in modern conditions]. Ekonomika, upravlinnia ta administruvannia. - Economics, Management, and Administration [S.l.], n. 3(89), p. 8-15, Dostupno za adresoiu: . doi:http://dx.doi.org/10.26642/jen-2019-3 (89)-8-15 [in Ukrainian].
Published
2020-12-31
Section
ACCOUNTING, ANALYSIS, STATISTICS, MATHEMATICAL METHODS AND INFORMATION TECHNOLOG