IT-SERVICES IN THE DEVELOPMENT OF ACCOUNTING METHODOLOGY

Abstract

The article reveals the current direction of accounting development through the introduction of IT tools and technologies. The influence of these tools on the adaptation of traditional accounting methodology to new conditions is outlined. It has been established that a significant number of IT services find expression in the accounting system in the form of its objects, and also act as tools of the accounting system. The need to improve the existing practice of accounting in accordance with the conditions of the digital economy is substantiated. The factors that confirm the need for such adaptation of accounting in terms of the organization of information flows of the network principle to increase the efficiency of interaction between participants in economic and financial processes of the enterprise are systematized. It is argued that the introduction of IT tools and technologies in accounting is an objective factor in the digitalization of socio-economic relations. It is determined that IT-modernization of accounting should be carried out in accordance with the progress of the information economy, ensuring the introduction of software, information, organizational and methodological components in this system. Arguments are presented that the introduction of new tools and facilities creates opportunities to increase the clarity, conciseness and relevance of accounting information management processes. The types of IT services (IT consulting, IT software outsourcing) and objects according to the method of their provision (services related to software and hardware, processing and storage of electronic information) are summarized. Their key characteristics and objectives have been identified. which are listed as processes of modernization of accounting procedures. The practical significance of modernized accounting in the intensification of business activities of a modern enterprise is revealed. It is established that the IT service for accounting purposes corresponds to the features inherent in traditional services, but contains specific features. In the article, their characteristics are presented due to the immateriality and non-typicality of income from the performer. as well as ensuring a useful result for the consumer of IT services. The use of special software and hardware in the recipient of services and the intangibility of the IT service until the recipient receives the final version of the IT product and the difficulty in calculating its final cost are highlighted. The directions of further application of IT tools and technologies in accounting, which will translate accounting processes into digital format, modernizing the concepts of information processing and transmission, are revealed. In generalized form, it is substantiated that the qualitative development of digital services in accounting significantly minimizes the influence of the human factor in decision-making processes and accelerates the receipt of quality information about the processes. Therefore, the advantages of IT-enhanced accounting system (digitalization) is the creation of a new type of system that provides a management structure for the use of new generation information. A general conclusion is formulated that the centralized IT management system implemented at the enterprise with the use of accounting digitization methods in many cases increases the efficiency of the enterprise. Some components of the direction and factors of effective implementation of processes of digitalization of accounting are offered. The research used methods of analysis and synthesis, logical generalization, comparative comparison and graphical method.