CLASSIFICATION OF INFORMATION TECHNOLOGIES IN THE FIELD OF ACCOUNTING
Abstract
The article is devoted to the study of the transformation of accounting in the context of the introduction of modern information technologies (IT), which significantly change the traditional methods of processing, storing and analyzing financial data. The growing role of IT in accounting is driven not only by the desire to improve the efficiency of accounting processes, but also by the need to ensure compliance with the latest requirements of standards and legislation. In this context, an important aspect is the need to classify and systematize IT solutions, as a wide range of technologies, including various programs and systems, makes it difficult to choose the most appropriate tools for accounting automation. At the same time, constant innovations in the field of IT and rapid software development create new opportunities and challenges for enterprises, in particular small and medium-sized businesses, which must address the issue of selecting and implementing the most appropriate IT solutions. The article identifies the key problems associated with the integration of the latest technologies into existing accounting systems of enterprises. One of the biggest difficulties is outdated accounting systems that are not able to integrate with modern IT solutions, which requires significant financial and time costs for modernization. In addition, there is a problem of insufficient qualification of accountants, which limits the effectiveness of the use of new technologies in accounting processes. The difficulty also lies in the lack of a single and universal classification of IT solutions used in accounting, which complicates their proper selection and implementation. The purpose of the article is to develop a classification of IT solutions for accounting that takes into account various aspects, such as the level of automation, integration capabilities, scope, and method of access to systems. To this end, the article considers various approaches to the classification of IT in accounting. Thus, the article not only identifies the key aspects of IT implementation in accounting, but also provides recommendations for optimizing the processes of integrating information technology into accounting systems of enterprises, which will significantly increase efficiency, ensure the accuracy of financial data and increase the transparency of reporting. The article is useful for companies planning to modernize their accounting systems, as well as for academics and professionals in the field of accounting and information technology.
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