ЦИФРОВА ТРАНСФОРМАЦІЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ МАЛИХ І СЕРЕДНІХ ПІДПРИЄМСТВ ЛЬВІВСЬКОЇ ОБЛАСТІ ПІД ВПЛИВОМ ПАНДЕМІЇ COVID-19

Abstract

The relevance of this study is that the COVID-19 pandemic has significantly complicated the conditions of accounting in small and medium-sized enterprises while opening new perspectives and opportunities for the introduction of digital technologies in accounting practice. Existing studies, however, do not take into account the specifics of the Lviv region, where the share of these enterprises reaches 99.9%. Additional attention should be paid to the regularities of the impact of the COVID-19 pandemic on the digital transformation process of accounting of small and medium enterprises, its problems, and prospects for deepening during quarantine and in the post-COVID period, which is the aim of the article. The authors investigate the problems of digital transformation of small and medium enterprises under the influence of the COVID-19 pandemic in the context of their impact on digitalization of accounting, the benefits of such digitalization in quarantine and post-quarantine world, analyze indicators of development and efficiency of digital technologies, restrictions on the way to the digitalization of accounting at small and medium enterprises of Lviv region, caused by quarantine, as well as measures to improve the efficiency of digitalization of these enterprises, consider the processes caused by the COVID-19 pandemic and contributing to the intensification of digital technologies in accounting, summarize the measures of state support of digital transformations in the world context and at the level of the Lviv region, generalize priority areas in the field of accounting for digitalization in the context of the coronavirus crisis on small and medium enterprises. This study is conducted using general scientific methods, which include analysis of statistics from open databases, synthesis, induction, and deduction. Collection of information on the problems of implementation of digital technologies in small and medium enterprises of the Lviv region in 2021, as well as measures to improve its efficiency, was carried out using such methods of information collection as survey and questionnaire.