Prospects for it-modernization of accounting: actualization of theory and practice

Abstract

Information-and-communication and digital information technologies provide an opportunity to intensify processes and introduce modern achievements in the field of computer technology. The determination of the general mechanism for the transformation of accounting systems, control and management, the request to create a single information space provides the need for conceptual studies of the synergistic effect of IT modernization (digitalization) of accounting. The aim of the article is to generalize the existing theoretical base for the transformation of the accounting system in the context of digital modernization of socio-economic relations. It was determined that IT modernization is the subject of focal and integrated public administration. At the same time, digitalization of accounting offers the option of creating a common information and cyber physical business space that surpasses traditional accounting methods, enhances the ability of a book-account to interpret and communicate information faster and more efficiently. The contents and application areas in modern accounting of IT tools and technologies are disclosed, which will translate accounting work into a digital format, modernize the concepts of information processing and transmission. An administrative model of accounting digitalization has been developed taking into account the status, capabilities and shortcomings of the prerequisites for implementation at the enterprise. Actual requirements for an accountant to mobilize both his creative abilities and understanding of information and communication technologies are disclosed. The development of digital competencies is becoming a mandatory requirement for personnel at the modern level of technological and economic development. The elements of the cyberphysical space of the accountant are described in accordance with innovative, formalized, dynamic, information-oriented user-oriented algorithms for actions on IT-modernization of accounting.

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