Experience of using specialized electronic accounting machines

Abstract

Introduction. R&D intensification and semiconductor technologies actualization in the 70’s of XX century led to the development of specialized electronic computers («Electronic accounting machines»); intended for the automation of accounting and analytical work. The most popular among specialized computing equipment was the electronic accounting machine “Iskra 554ˮ (later – “Iskra 555ˮ); the use of which has made significant changes in accounting practices of the USSR enterprises.Purpose. The main aim is to scientifically substantiate the transformation processes in the organization and methodology of accounting with the implementation of small specialized electronic accounting machines (on the example of “Iskra 554 (555)ˮ) and to study the experience of their use for accounting processes automation of different objects and types of economic activity.Methods. General scientific empirical and logical methodical methods of knowledge of reality were used in the process of substantiating the relationship between the implementation of electronic accounting machines in the USSR enterprises and the transformation of accounting. The historical method of investigation of facts and phenomena is the basis of the retrospective positioning of the specialized computers evolution with their introduction into the accounting practice of various activity enterprises. The information base of the research was the historical documents about the electronic accounting machines; scientific works of domestic and foreign scientists in the field of accounting automation in the USSR; etc.Results. The history of accounting automation using the electronic accounting machine “Iskra 554 (555)ˮ is analyzed. Technical and functional characteristics of USSR and foreign small specialized computers are compared. The influence of the electronic accounting machine “Iskra 554 (555)ˮ using in the organization and methodology of accounting in the USSR has been determined. It is proved that the implementation of specialized technical equipment in the accounting practice of the USSR enterprises led to the table-automated form of accounting actualization. The experience of using the electronic accounting machine “Iskra 554 (555)ˮ for automation of accounting information processing in industry; trade; agriculture; motor transport; banking and postal sphere; education is investigated.Discussion.The impact of the electronic accounting machine “Iskra 554 (555)ˮ using on the transformation of the functional responsibilities of accounting and management professionals remains unclear. Personalization of accounting calculations using small specialized computers has led to the evolutionary improvement of the organizational structure of management of the USSR enterprises; which needs further scientific research.