ANALYSIS OF TRENDS IN THE IMPLEMENTATION OF DIGITALIZATION IN ACCOUNTING (UKRAINIAN CASE)

Abstract

The digitalization of the economy is a necessary step for the development of any state in today's environment. The accounting sector is one of the key sectors in this area. Currently, various digital technologies are actively used in practice to optimize accounting and improve the level of data protection. In Ukraine, the process of digitalization is still at the stage of development, although the introduction of digital technologies in the economic sphere is approved by regulatory and legal documents. The state of war and irregular power supply have slowed down the spread and use of electronic accounting in enterprises. In addition, there are obstacles of another kind. The purpose of this study is to analyze the current trends in the introduction of digitalization in accounting in Ukraine. As a result, both the most popular information technologies used in the world practice and the software used by Ukrainian accountants were identified. The normative legal acts regulating the process of digitalization in Ukraine have been clarified. The basic advantages which give modern information technologies and the aspects which are slowing down the process of digitalization in Ukrainian enterprises are investigated. Thus, the latest technology can ensure the integrity of data, round-the-clock access to them, the accuracy of information transfer during operations, remote access to data, convenient and effective record keeping, etc. It is emphasized that in Ukraine it is worth paying attention to the imperfection of the relevant digital infrastructure for accounting systems, insufficient level of investment, low level of qualification of specialists, incon-sistency of legislative regulations with global trends in the digitalization of accounting. Addressing these issues will significantly improve the functioning of the accounting system and increase the overall efficiency of enterprise management.