THE IMPORTANCE OF DIGITALIZATION OF ACCOUNTING FOR EFFECTIVE INFORMATION AND ANALYTICAL SUPPORT OF ECONOMIC ACTIVITY

Author:

Zaporozhtseva Elena1,Kucherova Sofya1

Affiliation:

1. Don state technical university

Abstract

The article examines the current problems associated with the digital transformation of accounting and business activities; analyzes the advantages that IT technologies provide to an economic entity in terms of information and analytical support, as well as possible difficulties, the overcoming of which is complicated by the conservatism of the traditional accounting model and its strict regulation. The authors state the accelerated development of the instrumental apparatus in the field of accounting, and also point to the ongoing intensive scientific search for rethinking the role and place of business accounting in the economy of the sixth technological order.The article presents the author's vision of the prospects for the development of accounting and economic activities in the context of digitalization of the national economy; the factors determining the evolutionary changes in the concept of accounting in modern conditions are listed. Methods of economic and comparative analysis, as well as a systematic research method were used in the preparation of the article

Publisher

LLC Perspectiva

Subject

General Earth and Planetary Sciences,General Environmental Science

Reference8 articles.

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2. Варламова, Д.В. Вопросы внедрения цифровых технологий в систему бухгалтерского учета / Д.В. Варламова, Л.Д. Алексеева // Вестник Алтайской академии экономики и права. – 2020. – № 5 (ч. 2) – С. 248–254., Varlamova, D.V. Issues of introducing digital technologies into the accounting system / D.V. Varlamova, L.D. Alekseeva // Bulletin of the Altai Academy of Economics and Law. – 2020. – No. 5 (part 2) – pp. 248–254.

3. Ерофеева, В.А. Бухгалтерский учет: краткий курс лекций / В.А. Ерофеева, О.В. Тимофеева. – 5-е изд., перераб. и доп. – Москва: Юрайт, 2015. – С. 7., Erofeeva, V.A. Accounting: a short course of lectures / V.A. Erofeeva, O.V. Timofeeva. – 5th ed., revised. and additional – Moscow: Yurayt, 2015. – P. 7.

4. Об утверждении программы «Цифровая экономика Российской Федерации»: распоряжение Правительства РФ: [от 28 июля 2017 г. № 1632-р] // СПС «КонсультантПлюс»., On approval of the program “Digital Economy of the Russian Federation”: order of the Government of the Russian Federation: [dated July 28, 2017 No. 1632-r] // SPS “ConsultantPlus”.

5. О бухгалтерском учете: федеральный закон: [от 6 дек. 2011 г. № 402-ФЗ]. – СПС «КонсультантПлюс». – URL: https://www.consultant.ru/document/cons_doc_LAW_122855/?ysclid=loy64alwam127361281 (дата обращения: 09.11.2023)., On accounting: federal law: [dated Dec. 6. 2011 No. 402-FZ]. – SPS “ConsultantPlus”. – URL: https://www.consultant.ru/document/cons_doc_LAW_122855/?ysclid=loy64alwam127361281 (access date: 11/09/2023).

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