Information technologies in accounting. prospects and problems

Abstract

The issues of application of new information technologies in accounting are considered. Peculiarities of automated accounting in the conditions of domestic reality are singled out, methodical principles of informatization of administrative activity are shown. The classification of software products used for automation of accounting is made, the rating of the most widespread programs for informatization of administrative activity in our country is resulted. The main advantages and disadvantages of using information technology in the organization of accounting are shown. Problems of automation of administrative activity at transition to the international standards are considered. A critical assessment of well-known authors and scientists of the modern level of automated accounting in economics is given. Particular attention is paid to the use of remote hardware and software resources in solving problems of informatization of management. Prospects of application in the account of the expert systems constructed on the basis of high-level software products are considered. Some problems of information protection that pose a threat to the use of information technology in management tasks are highlighted. The role of the person in the automated system of accounting, irreplaceability of experience and professionalism of the accountant at any level of development of information technologies is shown. All this makes it possible to create a single information space for the enterprise. Studies have shown that only the integrated development of conceptual accounting models, transformed into mathematical and algorithmic models, in combination with information technology will make it possible to raise accounting to a higher level. Thus, the development of information technologies and the digitalization of the economy make it possible to change the functions performed by accounting services and transform accountants from information input operators into economists-controllers and information users.