IMPLEMENTATION OF ACCOUNTING IN THE CONDITIONS OF IMPLEMENTATION OF MODERN INFORMATION TECHNOLOGIES
Abstract
In today's world hard imagine process of maintenance accounting at the enterprise without use of automation tools. For this purpose in the article considers the essence of blockchain technology, it’s importance in the process of accounting at the enterprise. Definitely the main advantages and disadvantages that may arise when using blockchain technology in the process of accounting in business entities. Suggested sequence stages of implementation of the blockchain in the accounting process and identified the tasks that must be performed on each of them. Namely provided such stages as: development, implementation and use. The first stage (development) is formulation of goals and objectives for the implementation of this technology. Whereupon should move on to the next stage (implementation), the essence of which is to improve document management, internal adjustment standards accounting and adjustment of organizational structure. And the last stage (use) is to perform the following works: information protection; carrying out identification and authentication; granting right access to the responsibilities required; distribution of access and responsibility for ongoing processes. In general, a blockchain should be understood as a database, which displays all operations performed in the system, which is created in the form of blocks of information, each of which records a certain number of operations and each subsequent block contains part of the information of the previous block. The introduction of blockchain technology will make it possible to synchronize accounting records, which in turn will allow for automated audits in the future. Therefore, accounting with the use of modern information technology has a number of advantages, which primarily consist in the efficiency of formation, signing, transmission and use of information, reports, documents, the ability to remotely access the necessary information and more. The key points in the implementation of such technology are: the use of electronic document management, setting up remote work, the use of cloud technologies, which in turn requires training of accounting staff.
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