Open AccessНАПРЯМИ РОЗВИТКУ СИСТЕМИ БУХГАЛТЕРСЬКОГО ОБЛІКУ В УМОВАХ ДІДЖИТАЛІЗАЦІЇ НАЦІОНАЛЬНОЇ ЕКОНОМІКИ
Author(s) -
Dmytro Pylevych
Publication year - 2019
Publication title -
problemi ì perspektivi ekonomìki ta upravlìnnâ
Language(s) - English
Resource type - Journals
eISSN - 2519-4828
pISSN - 2411-5215
DOI - 10.25140/2411-5215-2019-4(20)-387-395
Subject(s) - digitization , ukrainian , national accounts , adaptability , business , accounting , commercialization , accounting information system , economics , marketing , management , computer science , philosophy , linguistics , computer vision
The influence of the processes of digitization of the national economy on the accounting system is analyzed. The key trends in the introduction of information technologies into the activity of Ukrainian enterprises are analyzed. The basic directions of development of the accounting system in the age of digitization are identified in the article. The author emphasizes on actualization in the conditions of economic digitization, activities on improvement of accounting of enterprises’ capital expenditures in objects of intellectual property, and accounting and analytical support of R&D commercialization. It is established that the digitalization of accounting can be accompanied by a number of threats and risks. Implementation of the author’s suggestions on improvement of the accounting system will increase its adaptability to the challenges of the national economy digitalization and, to organize the operative movement of information, its professional analysis and evaluation.