THE INFLUENCE OF DIGITAL TRANSFORMATION ON THE CONSTRUCTION OF THE COMPANY'S INFORMATION AND ACCOUNTING SYSTEM
Abstract
The article examines the relevance of the introduction of digital technologies, development trends and prospects of digital transformation in the leading countries of the world. An example of the effective implementation of digital transformation processes is the growth in the scale of electronic economic activities, which has continued to increase worldwide in recent years. Analysis of digital trends makes it possible to predict the development of the digital economy in Ukraine, and digital transformation is highlighted as the main tool for achieving Ukraine's strategic goal of increasing GDP. The successfully implemented state project of online services “The State in the Smartphone” is one of the unique, and the “Diya” application is one of the best government apps in the world. The concepts that characterize the processes of digital transformation have been essentially examined, summarized and their differences highlighted. The main advantages and disadvantages, opportunities and risks of introducing digital transformation into the company's business processes are indicated, as well as factors inhibiting its development, especially those related to accounting and information support: institutional, infrastructural and ecosystem. To achieve the desired result, a sequence of stages of digital transformation is proposed, where special attention should be paid to detailed information collection and assessment of risks, prospects and opportunities. Since digital transformation has a significant impact on the development of an accounting and information system in the company, it is advisable to highlight its main advantages and disadvantages in order to effectively set up a digital accounting system. The advantages of digitalization are demonstrably obvious: if the accounting system is based on physical paper documents, manual data entry, their calculation, analysis, etc., then digital technologies make it possible to automate and store information in electronic form, thereby making the accounting and information system more effective, faster and more flexible.
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