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The influence of information technologies on the accounting and analytical system of business economic entities

Title: 


The influence of information technologies on the accounting and analytical system of business economic entities


Authors: 


Khomуn, Petro
Pluha, Ulyana
Sroga, Alla
Bula, Olena


Affiliation: 


Ternopil Ivan Puluj National Technical University, 56 Ruska str., 46001, Ternopil, Ukraine


Bibliographic description (International): 


Khomуn, P., Plyga, U., Sroga, A. & Bula, O. (2021) Vplyv informatsiinykh tekhnolohii na oblikovoanalitychnu systemu subiektiv hospodariuvannia [The influence of information technologies on the accounting and analytical system of business economic entities]. Sotsialno-ekonomichni problemy i derzhava [Socio-Economic Problems and the State] (electronic journal), Vol. 25, no. 2, pp. 491-499. Available at: http://sepd.tntu.edu.ua/images/stories/pdf/2021/21kpissg.pdf


Journal/Collection: 


Socio-Economic Problems and the State


Issue: 


2(25)


Issue Date: 


Nov-2021


Submitted date: 


Oct-2021


Date of entry: 


10-Oct-2022


Publisher: 


Ternopil Ivan Puluj National Technical University


Country (code): 


UA


Place of the edition/event: 


Ternopil


ORCID Id: 


http://orcid.org/0000-0003-3964-6557


DOI:


UDC: 


https://doi.org/10.33108/sepd2022.02.491

 

657


JEL: 


M41


Keywords: 


digitalization
information systems
accounting
analysis
taxation
management


Number of pages:

 

9


Page range: 


491-499


Start page: 


491


End page: 


499


Abstract: 


The impact of information technology on the organization of accounting for enterprises is examined in the article. The state and main tendencies in the introduction of information technologies in the activity of economic entities are analyzed. Due to the total digitalization there is a complete transformation of economic activity and accounting in enterprises. The changes affected accounting, reporting, analysis and taxation, which are directly related to the operation of enterprises. The functions of the accounting and analytical system of business entities and their role in making management decisions are summarized. It is substantiated that IT-technologies have significantly simplified the collection, storage, transmission of information, as well as increase the accuracy and efficiency of its analysis. The advantages and disadvantages of accounting automation are identified. It is established that modern information and communication technologies necessitate continuous improvement of professional competencies and digital skills of employees, that the digital transformation of accounting, analysis and taxation will make the process of conducting competitive, more efficient and high-quality, as well as simpler and cheaper. The assessment of the modern market of the accounting software which has universal programs for automation of accounting of the enterprises of various spheres of activity which as much as possible consider features of activity of the enterprises is carried out. The most common automated applications for accounting and business management used in Ukraine are presented, and their ratings are analyzed. The influence of digital technologies on making qualitatively new requirements to specialists in the field of accounting is proved, as a result, the development of digital competencies becomes the main requirement for staff. The directions of further scientific researches are defined.


URI: 


http://elartu.tntu.edu.ua/handle/lib/38886


ISSN: 


2223-3822


Copyright owner: 


Scientific Journal "Socio-Economic Problems and the State"


URL for reference material: 


http://sepd.tntu.edu.ua/images/stories/pdf/2021/21kpissg.pdf
https://zakon.rada.gov.ua/laws/show/851-15#Text
https://www.bas-soft.eu/soft/bas-mass/basaccounting.
https://www.kmu.gov.ua/


References (International): 


1. Plikus, I. Y., Osadcha, O. O., Zhukova, T. A. (2019) Rozvytok profesiyi «bukhhalter» v umovakh tsyfrovoyi adzhendy: empirychni doslidzhennya shchodo maybutnʹoho. [Development of the profession of accountant in the context of digital transformation: empirical research on the future of the profession]. Infrastruktura rynku. No 29. URL: http://www.market-infr.od.ua/uk/29-2019. (accessed: 16.10.2021).
2. Pro elektronni dokumenty ta elektronnyi dokumentoobih: Zakon Ukrainy vid 22.05.2003 r. № 851-IV. [On electronic documents and electronic document management: Law of Ukraine of 22.05.2003 no. 851-IV]. URL: https://zakon.rada.gov.ua/laws/show/851-15#Text (accessed 01.02.2021).
3. Slobodnyak, I. A., Piskunov, I. V. (2014) Aktual'nyye problemy avtomatizatsii bukhgalterskogo ucheta. [Actual problems of accounting automation. Accounting in budgetary and non-profit organizations]. Bukhgalterskiy uchet v byudzhetnykh i nekommercheskikh organizatsiyakh. 2014. No 7. pp.29-34.
4. Sopko, V. V., Sopko, O. V. (2003) Bukhhaltersʹkyy oblik: osnovy teoriyi ta kontseptualʹni zasady pobudovy: navch. posib. [Accounting: basics of theory and conceptual principles of construction]. Kyiv [in Ukrainian].
5. Schwab, Klaus (2018) Shaping the Fourth Industrial Revolution. Penguin.
6. Shvets, V. E. (2005) Evolyutsiya oblikovo-analitychnoyi systemy sub'yektiv hospodaryuvannya v Ukrayini [Evolution of the accounting and analytical system of economic entities in Ukraine.]. Proceedings of the Oblikovo-analitychni systemy subiektiv hospodarskoi diialnosti v Ukraini. Mizhn. nauk. prakt. konf, pp. 61-66.
7. BAS Bukhhalteriya [BAS Accounting]. URL: https://www.bas-soft.eu/soft/bas-mass/basaccounting.
8. Uriadovyi portal. Ofitsiinyi sait [Government portal. Official site] URL: https://www.kmu.gov.ua/


Content type: 


Article


Appears in Collections:


Scientific Journal "Socio-Economic Problems and the State" Vol 2(25)

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