Open AccessAutomation and digitalization of accounting: similarities and differences
Author(s) -
Е. Yu. Afanas’eva
Publication year - 2021
Publication title -
vestnik polockogo gosudarstvennogo universiteta. seriâ d. èkonomičeskie i ûridičeskie nauki
Language(s) - English
Resource type - Journals
eISSN - 2710-1916
pISSN - 2070-1632
DOI - 10.52928/2070-1632-2021-57-6-9-14
Subject(s) - automation , object (grammar) , process (computing) , accounting , work (physics) , subject (documents) , computer science , accounting information system , data science , engineering , business , world wide web , artificial intelligence , mechanical engineering , operating system
In the modern world, the accounting methodology is undergoing significant changes under the influence of new trends of our time - digitalization and automation. Modern IT-technologies make it possible to optimize the accounting process, simplifying the routine work of specialists or completely freeing them from it. The article discusses the existing approaches to the concepts of automation and digitalization of accounting, identifies their similar and distinctive features according to a number of criteria: goal, object, subject, resources, technologies, stages, result. The author investigates the essence of automation and digitalization of the accounting process, presents a theoretical justification for the allocation of a new digital method for registering accounting information.