PECULIARITIES OF BUSINESS PROCESSES IMPLEMENTATION OF BUSINESS ENTITIES IN THE CONTEXT OF DIGITAL TRANSFORMATION AND THEIR IMPACT ON THE ACCOUNTING ORGANISATION

Abstract

The article examines the main trends in digital transformation and its impact on business processes of business entities. The purpose of the study is to outline the impact of digital technologies on modern business and describe the strategies of using digital tools by business entities to optimise business processes, reviewing and transforming them to ensure their efficiency, speed and adaptability to changes, as well as to study their impact on the organisation of accounting. To achieve this goal, various methods are used, including literature analysis, analysis and synthesis, abstract method, and expert evaluation methods. It is determined that the process of digital transformation involves the emergence of new business models and fundamental innovations in approaches to management, corporate culture and external communications in order to increase business efficiency and maintain its competitiveness in accordance with the needs of the modern market and create shorter chains of interaction and dissemination of relevant information for making effective management decisions. It is proved that the digital transformation strategy should be flexible due to the influence of the external environment, integrated, aimed at achieving specific goals that meet the needs and specifics of the enterprise and will contribute to the transformation of business for a successful transition to a new digital environment through the use of innovations and technologies. The paper focuses on the role and importance of accounting in the context of digital transformation, highlighting the benefits and challenges that arise during this process. The publication provides practical recommendations for the effective implementation of digital tools in the accounting system of an enterprise in order to optimise business processes and increase competitiveness in the market. Based on a study of the features of agile management, the research identifies its key characteristics and management principles, which define it as an effective innovative approach to organising accounting at an enterprise on the path of digital transformation, using the project management approach underlying it.