2026· EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA· Vol 6/10, pp. 13-21· 0 citations
TL;DR
The results show that automation eliminates a significant portion of mechanical work (primary document processing, reconciliation, reporting), shifting the focus to data interpretation, predictive analytics, risk management, and strategic planning.
Abstract
The article examines the transformation of the accountant's role under the influence of automation and digitalization of accounting in 2025-2026. The relevance of the study is driven by the accelerated adoption of RPA technologies, artificial intelligence (AI), cloud ERP systems, and changes in Russian legislation (including VAT reform with a base rate increase to 22%, mandatory electronic document management for transport waybills from September 1, 2026, integration with the Single Tax Account and the Federal Tax Service, and the expansion of product labeling rules). These factors lead to the automation of 60-80% of routine operations and require a rethinking of the accountant's functions: from a data operator to an AI output controller, financial analyst, and strategic business partner. The results show that automation eliminates a significant portion of mechanical work (primary document processing, reconciliation, reporting), shifting the focus to data interpretation, predictive analytics, risk management, and strategic planning.
The findings indicate a predominantly positive perception of digital transformation, especially in terms of enhanced data integration, improved quality and timeliness of financial reporting, and increased security and integrity of financial information.
Viki Stoilkova, Blagica Koleva· Economics of Development· 0 citations
The article explores the theoretical and practical aspects of computerization of accounting in modern conditions of digital transformation of the economy. It is substantiated that the transition from traditional forms of accounting to automated information systems significantly changes the technique of processing accounting data, the general logic of organizing accounting procedures, internal control and information support for enterprise management. It is determined that computerization of accounting contributes to increasing the speed, accuracy, reliability and analytical capabilities of accounting information, creating the prerequisites for more effective planning, control, forecasting and making management decisions. Special attention is paid to the evolution of computerization of accounting and the main stages of digital transformation of accounting processes. It is summarized that the development of information technologies in accounting has gone from the use of electronic computers, personal computers and local databases to integrated information systems, cloud services, mobile solutions, automated analytics and artificial intelligence tools. It is proven that at the present stage, accounting is increasingly transforming from a function of registering business transactions into an important element of a digital enterprise management system. The importance of integrating accounting with other enterprise information systems, in particular production, banking, financial, warehouse, personnel and electronic document management systems, is revealed. Such integration ensures the unity of the information space, reduces the number of errors associated with manual data entry, speeds up document management and improves the quality of management information. The relationship between computerization of accounting and business process modeling is separately substantiated. It is shown that effective automation is possible only if business processes are previously described, analyzed and organized, responsible persons, information flows, primary documents and control points are identified. Computerization of accounting is accompanied by a number of risks. These include the risks of loss or damage to credentials, technical failures, unauthorized access, cyberattacks, user errors, insufficient digital competence of personnel, and the company's dependence on software and its suppliers. It is substantiated that minimizing such risks requires the implementation of an effective internal control system, data backup, delimitation of access rights, regular software updates, cyber protection, and increasing the digital literacy of employees. It is concluded that computerization of accounting is a technical means of automating accounting work for the comprehensive transformation of information support for enterprise management. Its effectiveness depends on the level of integration of digital technologies, the quality of business process organization, the reliability of internal control, and the ability of the company to timely identify and minimize the risks of the digital environment.
The article is devoted to the analysis of the structural transformation of the accounting profession in the conditions of digitalization. The article deals with forecasts about the reduction of the role of accountants, connected with the automation of accounting. Based on data from the labor market, it is substantiated that automation does not lead to the disappearance of the profession, but changes the nature of professional tasks and the structure of demand. A relevant profile of competences is defined, which includes the possession of digital accounting instruments, the skills of analytical interpretation of data and compliance-control. A conclusion was made about the shift in the role model of the accountant from operational accounting to the tasks of financial analysis, strategic controlling and expert consulting. The need for specialists in modern conditions is determined not by the length of work, but by the ability to continuous professional development and the integration of digital and analytical skills.
L. Chaikovskaya· ACCOUNTING AND CONTROL· 0 citations
The article presents a comprehensive analysis of the transformation processes in the accounting profession under the influence of artificial intelligence (AI) technologies in relation to healthcare organizations. The relevance of the study is due to the need to improve the efficiency of resource management in healthcare
institutions in the context of the industry’s digitalization. Based on a systematic approach that includes the analysis of statistical data, a review of the implementation of AI solutions, and a comparative evaluation of educational programs, it has been proven that modern tools can automate half of routine operations, reduce the
number of errors in the accounting of consumables, and improve the accuracy of forecasting the need for supplies. It has been revealed that traditional accounting methods lead to budget losses of up to 15 % of the procurement volume. The article substantiates the need to form a new type of professional competencies for medical organization accountants, which combine technical skills (working with AI, data analysis) and cognitive abilities (critical thinking, project management). Practical recommendations have been developed
for modernizing educational programs and creating a system of continuous professional development for healthcare accountants.
L. Maisigova· Buhuchet v zdravoohranenii (...· 0 citations
Subject. This article discusses the evolution of the accountant profession in the context of the development of socioeconomic formations and the digital transformation of the economy, as well as the change in the accountant's functional role in the organization's management system.
Objectives. The article aims to uncover the patterns of development of the accounting profession from primitive society to the digital economy and determine the impact of modern digital technologies on the transformation of accounting functions and the role of the specialist.
Methods. For the study, I used historical and logical analysis, a systems approach, comparative analysis, as well as generalization and abstraction.
Results. The article systematizes the main stages of the evolution of the accounting profession, identifies the features of the transformation of accounting activities in the context of digitalization, and reveals the impact of technologies such as artificial intelligence, blockchain, business process automation, and big data on the content of accounting work. The article explains the shift in an accountant's role from performing routine tasks to focusing on analytical and strategic activities.
Conclusions. Digitalization of accounting changes the accountants' role significantly, turning them from persons who just handle accounting tasks into strategic business partners. The main areas of transformation are connected with automating processes, integrating accounting systems, expanding what is being accounted for, and moving towards a risk-oriented approach. The development of the profession in the context of the digital economy requires the formation of new skills, which helps improve the organization's efficiency.
Angelina F. Dyatlova· International Accounting· 0 citations
The introduction of automation and artificial intelligence (AI) technologies into the accounting practices of organizations is transforming the function of accounting from the field of recording business transactions to the field of strategic analytics and forecasting. Robotic process automation (RPA), cloud platforms, and machine learning algorithms are being used to ensure the efficiency of reporting and minimize human error. This article analyzes the mechanisms of digitalization in accounting in Russia, explores key technologies such as RPA systems and blockchain solutions, and evaluates their impact on the accuracy, transparency, and efficiency of financial management.
Sergey O. Sosedsky, Viktor D. Guchua, Alina K. Akhidzhak· EKONOMIKA I UPRAVLENIE: PROB...· 0 citations
