Digital transformation in accounting: trends and perspectives

Анотація

Introduction. In the context of the rapid development of digital technologies, accounting as a fundamental area of business is undergoing significant transformations. The digital transformation of accounting not only reforms traditional accounting methods, but also opens up new opportunities for increasing efficiency, transparency and strategic flexibility in business. The relevance of research on this topic is due to the rapid development of digital technologies, which stimulates profound changes in the operational and strategic management of companies. The purpose of the article – to deeply analyze the current trends of digital transformation in accounting, to determine the key directions of future changes and to assess their impact on the strategic role of accounting in modern economic conditions. Research results. Digital transformation in accounting is defined as the integration of digital technologies into all aspects of accounting processes and operations, which radically changes the ways of collecting, processing, storing and analyzing financial data. Key technologies such as cloud solutions, artificial intelligence, blockchain and big data analytics play a critical role in improving the efficiency of accounting procedures, enabling faster and more accurate collection, processing and analysis of financial information.

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