Accounting digital transformation in the terms of the force majeure circumstances

Анотація

The study determines the peculiarities of the application of accounting in the conditions of global crisis phenomena caused by the pandemic, as well as during force majeure circumstances as a result of the declaration of martial law with the help of digital technologies. Determines the main prospects for the development of accounting in the light of information technologies and directions of using a digital technologies, taking into account the modern development of the economy, as well as the expansion of the accounting services market. Digitization of accounting allows business entities to quickly make management decisions regarding the optimization of business processes, and accounting specialists to clearly and efficiently perform functional tasks related to the preparation and submission of financial, tax or statistical reporting. The main priority development tasks and the combination of digital transformations in accounting, as well as possible directions for the development of the accounting services market, have been determined. The current system of restoring accounting and tax documents, in case of their loss due to force majeure circumstances, was analyzed, and it was also proposed to expand the possibilities of accounting with the use of digital technologies to avoid errors in the preparation of tax and financial statements, using «cloud technologies». With the help of «cloud technologies», it is proposed to bring the system of registration of business entities to a unified approach of using official e-mail, which remains unchanged throughout the entire activity of the business entity. It was determined that the accounting system, as a management tool, is closely related to the effective management of cash flows of the economic entity, and with the help of digital technologies, it is possible to interact with the controlling bodies without physical contact with its employees, which makes the corruption component in the activities of state institutions impossible The article defines the advantages of digitalization of accounting in the modern conditions of the entity's activity and rapid economic changes in the economy, which makes it possible to manage the activities of the economic entity.

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