The influence of the global technological changes on principles and functions of accounting and formation of the organization strategy

Abstract

The article reveals the role of modern information technologies in the accounting system. Features of transformation of accounting principles and functions in conditions of their application are considered. The special feature technical-technological development is cyclisity. Every technological cycle is characterized by the revolution and the existence of the leading sectors of economy. The types of computer information technology and economic problems in the context of technological cycles are investigated. Change in technological cycles leads to the transformation of the theory of accounting and its practical application. The development of the accounting system is increasingly directed at the creative professional judgment of experts under condition of the existence of and assumption on the polivariative approach to the choice of one or another method of presentation of information in the system. Such an approach to the selection of accounting estimates is possible in case the highly intelligent tools are present, such as the modern information systems. On the basis of statistical data, the authors prove that the use of information and communication technologies in enterprises of Ukraine is increasing year by year, in particular of cloud computing. The article investigates the place of Ukraine in the ranking according to the index of development of information and communication technologies among other countries of the world. Information systems and accounting technologies serve as a link between business activities and managers at all levels of decision-making. The authors suggest an intellectual cycle for the formation and implementation of enterprise strategy using modern global information resources, which are obtained from the use of modern information technologies with a strong intellectual potential. The prospects for the introduction of technologies of artificial intelligence, as one of the features of the sixth technological way, in accounting are revealed.