Accounting, analysis and control in the conditions of applying information technologies

Svitlana Sliusar and Lyudmila Burdonos
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Svitlana Sliusar: Hryhorii Skovoroda University in Pereiaslav
Lyudmila Burdonos: Hryhorii Skovoroda University in Pereiaslav

University Economic Bulletin, 2022, issue 52, 53-60

Abstract: The subject of research is the accounting of analysis and control in the conditions of information technology. The purpose of the article is to determine the state and trends of the development of information technologies and automated accounting systems of scientific and applied importance. The methodological basis of the study is the general scientific and special methods of scientific cognition used at the empirical and theoretical levels of research: experiment, observation, comparison, systemic approach, analysis and synthesis, induction and deduction, abstraction. Results of work. The most promising means of technical support of automated accounting systems are proven - local and global electronic networks and distributed data processing systems. The principles and development of information technologies will accelerate the organization and content of the implementation of automated accounting systems, changes in its methods and technologies, as well as related scientific, theoretical and practical knowledge by scientists, practitioners and students of higher education in the development of algorithms. Accounting, financial and management reporting, performing the tasks of the accounting process in an integrated automated system. Field of application of results: at Ukrainian enterprises for accounting, analysis and control, as well as in the educational process of teaching the discipline "Information systems and technologies at the enterprise," "Information systems and technologies in accounting and taxation," "Information systems and technologies in finance". Conclusions. Every day, more and more information technologies are developing to facilitate the recording and processing of documents. Today, state bodies are increasingly using informatization of management processes and introducing them into their systems. Almost all government agencies use programs that save time on a unified approach to comparing information, reduce manual processing of data, allow the storage and use of data, and also allow the use of electronic services that significantly facilitate and simplify accounting and information systems.

Keywords: accounting; operational accounting; management accounting; control; information technologies; software product (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:aff:colart:y:2022:i:52:p:53-60

DOI: 10.31470/2306-546X-2022-52-53-60

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