The problems and prospects of authorization of accounting at the enterprise

Abstract

Objective. The purpose of the article is to identify and explore the problems and prospects for the introduction of information technology for automation of accounting in the enterprise. Methods. To achieve this goal, the authors used a systematic approach, methods of analysis, synthesis and comparative legal method. Results. International Financial Reporting Standards require the harmonious operation of the accounting system. To achieve this, the modern Ukrainian accounting system must become automated. This transition will make accounting as efficient as possible and greatly simplify it. The article analyzes the problems and prospects for the introduction of information technology for automation of accounting in the enterprise, namely: blockchain, artificial intelligence and cloud technologies. These programs help solve complex accounting transactions, as well as create online offices with certain centralized repositories of primary and reporting documentation. The introduction of automated accounting also has a number of problems: frequent amendments to the acts establishing standards for reporting, accounting and taxation, quality assurance of risk management and insufficient number of specialists and data transfer to the new system with minimal costs for their introduction. The article offers solutions to these and other problems. The article also emphasizes that the introduction of automated accounting in modern enterprises of Ukraine has prospects and will ensure their further development. Scientific novelty. The author substantiate that accounting automation programs will make accounting more efficient, transparent, reduce its complexity and ensure further development of the enterprise. Practical significance. The proposed programs and ways to avoid possible problems in accounting automation are aimed at supporting the interests of business owners, their employees and the state. Key words: Accounting, automation, information technology, programs, cloud technologies, blockchain, artificial intelligence, technological ways.