Computerization of accounting in modern business conditions

Abstract

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.