Digitization of accounting methodology

Abstract

Introduction. The constant development of computer technologies and digitalization of various spheres of business activity has caused a fundamental change in both forms and methods of management. For enterprises of various forms of management, digitization is the main driving force under the influence of which the effective use of all resources, increase in labor productivity and reduction of costs and growth of income occurs, and this, in turn, is ensured through the optimization of accounting processes, which is directly provided by the digitization of accounting methods. Over the past five years, a significant number of business structures have switched to a digital format of activity, Internet trade and advertising are actively flourishing, remote work of employees has been implemented, and this, in turn, requires timely and high-quality provision of users with true and unbiased information, which is the main goal accounting, which entails the revision of the legislative framework of Ukraine and the improvement of accounting methods.

The article summarizes the conceptual principles of digitalization of accounting in domestic business structures, analyzes the definition of the concept of "digitalization" by domestic and foreign scientists, forms the author's interpretation of "digitalization of accounting", reflects the possible digitalization of accounting methods, its advantages and disadvantages.

Goal. The purpose of the study is to determine the approaches to digitalization of accounting methods.

Materials and methods. The main research materials are the scientific works of domestic and foreign scientists in the field of accounting and electronic document management, as well as their research in the field of digitization of the activities of enterprises of various forms of ownership; regulatory and legal maintenance of accounting and taxation of enterprise activities. In the process of research, the methods of generalization and grouping, synthesis and comparison, the method of going from the abstract to the concrete were used.

The results. The article examines the basics of digitization of accounting methods, identifies positive aspects and existing difficulties regarding the implementation of full digitization of accounting. A rationale for increasing the efficiency of management of any enterprise as a result of digitalization of accounting elements is provided.