Innovative technological trends in the development of accounting and control
DOI:
https://doi.org/10.35774/visnyk2023.04.181Keywords:
accounting, control, technological development, innovative computer and communication technologiesAbstract
Introduction. Technological transformations of the theory and practice of accounting and control occur permanently with progressive scientific and technical development of enterprises. The need to identify promising trends in the technological development of accounting and control using innovative computer and communication technologies determines the relevance of the research and enables the formation of its purpose.
The purpose of the article is to identify innovative trends in the development of computer and communication technologies and to study their impact on the methodology and organization of accounting and control.
Methods. Systemic, innovative, functional approaches and methods of generalization, bibliographic and comparative analysis were used in the process of realizing the established goal of scientific research.
Results. The expediency of the complex application of computer and communication technologies in accounting and control is justified, which, unlike the ordinary variant of research, provides an additive positive effect for the digitalization of enterprise management. It was determined that all technological trends in the transformation of accounting and control can be systematized depending on the impact on the processing of accounting information on groups: primary data collection, automation of accounting information processing, delegation and distancing of functions, visualization and interpretation of reporting indicators. Ten innovative technological trends in the development of accounting and control related to the development of such technologies are singled out: the Internet of Things and permanence, sustainable development technologies, wireless communications and outsourcing, chatbots with artificial intelligence, generative artificial intelligence, intelligent software applications, smart contracts and artificial intelligence security management, machine clients, industry blockchain and cloud platforms, virtual reality and the metaverse. A common feature of the above technological trends in the development of accounting and control is the priority of using blockchain technology. Thanks to the implementation of blockchain technology in the functioning of the enterprise, the information integration of various technologies in the field of accounting information processing takes place.
Prospects. Blockchain technology is becoming a new information philosophy for the restructuring of the traditional accounting and control system at the enterprise, which requires more detailed research in subsequent scientific works.
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