ІНФОРМАЦІЙНІ ТЕХНОЛОГІЇ В БУХГАЛТЕРСЬКОМУ ОБЛІКУ ТА ПОВ’ЯЗАНІ РИЗИКИ БЕЗПЕКИ

Abstract

Today, the business environment has become extremely dynamic due to rapid changes in information technology due to competition and the desire for efficiency. Designed to meet a wide range of economic requirements, new technologies offer flexibility, economies of scale, mobility and greater accuracy. The field of accounting is subject to this new era of change. The era of the Internet of Everything (IoE) is reshaping the profession of accountant according to the current needs of organizations. Artificial intelligence and process automation take on redundant and repetitive tasks performed by professionals, creating space for more complex activities such as analysis and business consulting. The article considers the main modern information technologies and the possibilities of their use in accounting. With the use of information technology, more opportunities have opened up in the field of accounting. The purpose of the article is to analyze the use of modern information technology in accounting, to study the features of their implementation and related risks for the company. Technological determinants of the development of the organization of accounting are: the spread of mobile communications; improving the provision of Internet access services; software development; conversion of smartphones, tablets into integrated devices, their active use in the workplace of accounting staff.The main advantages of such technologies as cloud computing platforms, big data, data mining and mobile technologies are identified. The main threats associated with the use of these technologies have also been identified. It is determined that new technologies, as well as the need for real-time reporting make changes in the profession of accountant. Novice accountants may lack the knowledge to efficiently obtain and process large amounts of data. This is due to the fact that the existing curricula of accounting faculties in Ukraine are not sufficiently focused on new technologies, such as cloud computing, Big Data or data mining. As a result, it can be difficult for accountants to secure confidential information using the latest technology.