Розвиток бухгалтерського обліку в умовах цифровізації господарських та управлінських процесів

Abstract

The article is aimed at studying and evaluating the theoretical provisions of the development of the accounting system in the conditions of digitalization of economic and management processes, as well as identifying changes in the basic parameters of functioning of the information system under study. The article closer defines the purpose of accounting based on the division of users of accounting information into external and internal; substantiates the possibility of using information and communication technologies, implementation on the part of the studied information system of the consolidation, creative and prognostic functions, which will ensure an increase in the relevance of accounting data. The list of accounting objects (digital data, crypto assets, intangible assets, new types of settlements, social and environmental assets, qualitative criteria for conducting certain types of financial and economic activity), the identification of which is due to the digitalization of economic and management objects, as well as a system of methods and approaches for their information processing and appropriate disclosure of information, are defined. It is proved that the use of digital technologies not only contributes to the improvement of the operational efficiency of information processing, but also ensures its reliability, because it simplifies the procedures for determining fair value, allows the management staff to operate large amounts of data when making managerial decisions. New requirements for the professional competencies of accounting employees are outlined (flexibility in training, establishing and maintaining business communications, innovative methods of processing accounting data, control and analysis with the help of software products, programming and adjusting the functioning of accounting software products in accordance with the peculiarities of conducting economic processes and user information requests) as defined by the needs of active use of information and communication technologies in accounting and management processes.