ACCOUNTING UNDER THE INFLUENCE OF GLOBAL TECHNOLOGICAL CHANGES

Анотація

The research of historical features of the spread of technological conformations in time and geographically, allowed authors to identify and reveal the key features of each of them. The considered features of technological conformations reveal key changes in technical and economic processes, however, the same periods testify to the manifestation of significant changes in data processing and, in particular, in the accounting of business entities, their reporting. Modification of key scientific markers of accounting under the influence of changes in technological levels is presented by authors on the example of its subject, objects and methods. Particular attention is paid to the main approaches to determining the subject of accounting, which have changed under the influence of the development of technological levels. The concretization of the subject of accounting is carried out due to the emergence of new objects of accounting, the system of which has changed with the formation of new technological conformations. The study of the nature of the impact of technology on the accounting method is presented on the example of elements of the accounting method that are traditional for the Ukrainian scientific environment in the period 1990–2021. The results of research represented that Ukraine in 2021 in the field of automation of the elements of the accounting method has the characteristics of the Vth technological level. Wider introduction of software products and online services, in particular, NFC technologies, cloud services, blockchain, will enable Ukraine to develop to the VIth technological level.

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