Development of the accounting system in the digital economy
The current processes of globalisation and digitalisation, the use of cloud technologies, artificial intelligence capabilities, robotics, big data and tools that allow large amounts of information to be processed in a short period of time by economic actors in their practical activities affect the c...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2022-01-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/3209 |
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| author | Zh. M. Korzovatykh |
| author_facet | Zh. M. Korzovatykh |
| author_sort | Zh. M. Korzovatykh |
| collection | DOAJ |
| description | The current processes of globalisation and digitalisation, the use of cloud technologies, artificial intelligence capabilities, robotics, big data and tools that allow large amounts of information to be processed in a short period of time by economic actors in their practical activities affect the conceptual basis of theoretical and methodological approaches to the organisation of the accounting system, fill the concept of “accounting” with new meaning. The purpose of this research paper is to assess the transformation of elements of accounting method under the influence of innovative digital technologies being introduced in the accounting process. The research methodology is based on the dialectical and empirical method. The article is devoted to the analysis of domestic and global trends in the accounting system development under the conditions of digitalisation of the processes of collection, consolidation and analysis of information on the activities of economic entities. The article considers the impact of the information potential of the existing economic space on the transformation of the methodological basis of accounting. In this regard, the modification of the theoretical and methodological approach of building an accounting system is a necessary step in the further development of accounting and in maintaining its relevance in competition with modern information systems. |
| format | Article |
| id | doaj-art-cb5a529352764cfdb30cfc7f4c3c3b2c |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2022-01-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-cb5a529352764cfdb30cfc7f4c3c3b2c2025-02-04T08:28:10ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152022-01-0101112412910.26425/1816-4277-2021-11-124-1292203Development of the accounting system in the digital economyZh. M. Korzovatykh0State University of ManagementThe current processes of globalisation and digitalisation, the use of cloud technologies, artificial intelligence capabilities, robotics, big data and tools that allow large amounts of information to be processed in a short period of time by economic actors in their practical activities affect the conceptual basis of theoretical and methodological approaches to the organisation of the accounting system, fill the concept of “accounting” with new meaning. The purpose of this research paper is to assess the transformation of elements of accounting method under the influence of innovative digital technologies being introduced in the accounting process. The research methodology is based on the dialectical and empirical method. The article is devoted to the analysis of domestic and global trends in the accounting system development under the conditions of digitalisation of the processes of collection, consolidation and analysis of information on the activities of economic entities. The article considers the impact of the information potential of the existing economic space on the transformation of the methodological basis of accounting. In this regard, the modification of the theoretical and methodological approach of building an accounting system is a necessary step in the further development of accounting and in maintaining its relevance in competition with modern information systems.https://vestnik.guu.ru/jour/article/view/3209accountingelements of the accounting methodtransformation of elements of the accounting methodblockchain technologyaccountingdigital economydigitalisation |
| spellingShingle | Zh. M. Korzovatykh Development of the accounting system in the digital economy Вестник университета accounting elements of the accounting method transformation of elements of the accounting method blockchain technology accounting digital economy digitalisation |
| title | Development of the accounting system in the digital economy |
| title_full | Development of the accounting system in the digital economy |
| title_fullStr | Development of the accounting system in the digital economy |
| title_full_unstemmed | Development of the accounting system in the digital economy |
| title_short | Development of the accounting system in the digital economy |
| title_sort | development of the accounting system in the digital economy |
| topic | accounting elements of the accounting method transformation of elements of the accounting method blockchain technology accounting digital economy digitalisation |
| url | https://vestnik.guu.ru/jour/article/view/3209 |
| work_keys_str_mv | AT zhmkorzovatykh developmentoftheaccountingsysteminthedigitaleconomy |