ANALYSIS OF THE MAIN STAGES OF ACCOUNTING PROCESS DIGITALIZATION

Анотація

The article analyses the main stages of accounting digitalization in Ukraine and worldwide, ranging from mechanization and computerization to the implementation of modern cloud technologies, ERP systems, and analytical platforms. The evolutionary nature of this process is revealed, reflecting the gradual transformation of technical tools, organizational approaches, and professional competencies of accounting specialists. Based on the comparative analysis, the key characteristics of each stage are outlined, and their advantages and limitations are identified. Particular attention is paid to the changing role of the accountant – from a performer of routine operations to an analyst who uses digital tools for managerial decision-making. It is determined that digitalization contributes to improving the accuracy of accounting data, the speed of information processing, the transparency of business processes, and the integration of accounting with the other functional units of the enterprise. It is shown that at the current stage, cloud services, analytical dashboards, and integrated accounting platforms play a key role, providing real-time data access and expanding opportunities for the financial analysis. At the same time, the main challenges are identified, including the adaptation of enterprises to new information systems, the need to improve digital literacy among personnel, the enhancement of legal regulation of electronic document management, and the strengthening of cybersecurity. The obtained results deepen the understanding of the development patterns of digital accounting tools and their impact on the efficiency of management processes. The practical significance of the study lies in the possibility of using its findings to improve enterprises’ digital strategies, enhance business competitiveness, and form sustainable management models in the digital economy, which will contribute to the further development of the national accounting system.

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