Innovative Approaches to the Digitalization of the Accounting

摘要

Modern economic conditions dictate new requirements for the organization of economic activities of enterprises and organizations, including the business processes automation, and in particular — accounting and the formation of financial and management reporting. The digital technologies development requires timely updating and the new solutions proposal in this area, which determines this work relevance and its purpose: disclosure of issues of the use of digital methods of data generation for making tactical and strategic management decisions. The scientific work raises the issue of modern technologies introduction — robotics, artificial intelligence and blockchain, describes the functioning methodology of the technologies and their implementation ways, proposes the use in economic entities. The result in the form of simplified accounting, reduced costs and increased information processing speed is especially useful for companies, since such a digital transformation will lead the organization to a completely different level of development. The above model of digital accounting indicates that the role of financial analysts and accounting professionals will increase, as new technologies will replace routine work.