DIGITALIZATION OF THE ACCOUNTING AND INFORMATION SUPPORT SYSTEM AS A TOOL FOR INNOVATIVE DEVELOPMENT
Abstract
The full-scale invasion of the territory of Ukraine, which began on 24 February 2022, led to new challenges and threats to the accounting and information system, which required a business entity to respond quickly and adapt to hold its front and maintain its business operations. Amid the influence of many factors, the situation in the field of accounting has changed significantly, as it is a sensitive indicator of change. Therefore, the need to outline the relevance and main advantages of introducing digitalization into the accounting and information support system, in particular in times of war, determines the purpose of the study. The methodological basis of the study is a systematic approach to the study of the problem and the dialectical method, which allowed a comprehensive approach to the installation of modern digital technologies and software solutions in the field of accounting and the identification of the main advantages of digitalization of accounting. The research methods are used in interconnection and interdependence. The study identifies that innovation development is one of the key elements that plays an important role in ensuring security, in particular economic and information security, and contributes to the recovery of society. The importance of digital transformation in the context of the modern business environment, including the impact of war on this process, is proved. The most popular software solutions and online services that are currently used to provide an accounting and information system are considered and analysed. The main digital technologies that can be implemented in the field of accounting both separately and in cooperation are identified and characterised. The key obstacles that affect the process of digitalization of accounting are demonstrated. A list of the main advantages of digitalization of accounting in wartime is provided, which emphasises its importance in ensuring effective and continuous management of enterprise activities. The practical value of the study lies in the fact that the main provisions, recommendations and conclusions set out in the paper can be used in scientific research related to the further development of the areas of digitalization of accounting.
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