Трансформація форм бухгалтерського обліку в умовах розвитку DIGITAL-технологій

Abstract

UK: Статтю присвячено дослідженню і прогнозуванню основних напрямів трансформування форм бухгалтерського обліку в умовах розвитку digital-технологій. Методика дослідження заснована на загальнонаукових методах пізнання: історичному, логічному, системному, індукції, дедукції, аналізу, синтезу, класифікації, групування. Зазначено, що роз-виток digital-технологій призводить до трансформування алгоритму обробки інформації від моменту отримання пер-винного документа до складання звітності, а отже, і до трансформування форми бухгалтерського обліку. Розглянуто основні digital-технології (Artificial intelligence, Cloud technologies and computing, Big Data, Blockchain), розвиток яких здійснює найбільший вплив на систему та форми бухгалтерського обліку. Установлено основні позитивні та негативні наслідки застосування цих технологій.

EN: The article describes the study and forecasting of the basic directions of transformation of forms of accounting in the context of digital technologies development. The research methodology is based on the general scientific methods of cognition: histori-cal, logical, systemic, induction, deduction, analysis, synthesis, classification, grouping. Mankind is at the edge of the fourth industrial revolution – based on the digital technologies rapid development and fundamentally changes all the life spheres. Digital technologies development primarily benefits those economic sectors that are associated with the provision of services where thinking, creativity, human participation is needed. Such areas include accounting, which is transformed under the digital technologies influence. This is what determines the relevance of the study. The article researches main digital technologies, such as Artificial intelligence, Cloud technologies and computing, Big Data, Blockchain, the development of which has the greatest impact on the system and forms of accounting. The article states that the definition where the form of accounting is analyzed as an algorithm of information processing from the moment the primary document receiving to reporting is the most reasonable. It is proved that the use of digital technologies is a priority in the development of accounting, which leads to transformations in the "algorithm of information processing from the moment the primary document receiving to reporting" (accounting form), significantly improves the quality of accounting information processing, optimizes costs, expands the access of stakeholders to financial information, provides higher speed of work with accounting information in the real-time regime, provides an increase in the level of customers trust, leads to an increase in the storage of accounting data. The main problems points using digital technologies are the protection of information, the possibility of cyber-attacks, the lack of legal regulation. This causes the slow introduction of these technologies by domestic enterprises. Prospects for further research are the analysis of effective tools to minimize the risks caused by digital technologies in accounting.