Abstract
In modern conditions, the success of the economic entities activities largely depends on their awareness and ability to use information about their internal resources and external market environment effectively. The preparation and adoption of economic decisions at various levels of a management system requires processing of a large amount of accounting information, its comparison, analysis, interpretation. Accounting system is faced with problems of integrating various types of accounting: management, tax, social, environmental, etc. Along with the data of accomplished facts of economic life, functions of an accountant-analyst are expanded through formation and preparation of forecast information about future financial results and directions of business entities development. Modern discoveries in the field of information technologies (open technological platforms, cloud technologies, unified international format for submitting financial statements in electronic form, etc.) significantly expand the possibilities of building an accounting system that integrates data on internal business processes of an economic entity and external market environment. Electronic reference and information systems are becoming more and more widely used in accounting, the development perspective of which is accumulation and systematization of professional knowledge in the field of accounting, analysis, and audit in specialized knowledge bases.
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Zubrenkova, O.A., Kozlov, S.N., Mishina, Z.A., Sysoeva, Y.Y., Zubenko, E.N. (2021). Modern and Historical Aspect of Automation of Accounting. In: Antipova, T. (eds) Advances in Digital Science. ICADS 2021. Advances in Intelligent Systems and Computing, vol 1352. Springer, Cham. https://doi.org/10.1007/978-3-030-71782-7_37
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DOI: https://doi.org/10.1007/978-3-030-71782-7_37
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