ЦИФРОВІЗАЦІЯ ЯК ІНСТРУМЕНТ ЗАБЕЗПЕЧЕННЯ СТАЛОГО ОБЛІКУ

Abstract

The article examines the essence of sustainable accounting and its influence on the development of modern business and management. The existence of an objective need for high-quality and complete management accounting on the basis of the global concept of sustainable development were shown by the main research results. At the last time the sustainable accounting becomes an effective tool for achieving the goals of sustainable business development based on the preparation and provision of corporate financial and non-financial reporting. As sustainable management continues to spread, sustainable accounting is embodied in new digital business models and additional forms of corporate reporting. A clear practice of sustainable accounting requires an appropriate legal and methodological basis, the basis of which is the international standards for sustainable development developed by international organizations (IFRS, SASB, IASB, etc.). Today, digital accounting has significant advantages over traditional accounting. Among them are: increasing the efficiency of accounting due to the automation of accounting processes (availability, productivity, efficiency, economy, elimination of the risk of human errors); real-time tracking and access to accounting; the possibility of remote access and work for accountants; possibilities of virtualization of accounting processes and display of accounts that automatically reach each party participating in economic transactions. As the main tools of digitization of accounting in practice are already used: blockchain technologies; spreadsheets; the system of accumulating and storing information using computer clouds – «cloud accounting»; mobile accounting and reporting programs; technologies of optical recognition and contactless identification of data. Digitization in the field of accounting and financial reporting today helps to increase business capital and increase its value. Digitization of accounting for Ukraine is a significant opportunity to intensify the processes of harmonization and unification of accounting and reporting with the global system.