Digitalization of enterprise activities: trends, digital accounting, prospects

Abstract

The current level of digitalization of enterprises is investigated in the paper. It is established that the modern economic reality in the world of business is specified by two directions of development – digital transformation of information processes or disappearance from the business sphere. In fact, the world experiences digitalization as an important strategic task and accounting is an important part of this process. It was found that digitalization in the activities of national enterprises gained special momentum during COVID-19 pandemic. Having studied the market of information process automation services, the companies actively started to implement software and to set up business processes under new conditions. The TOP-25 leaders of digitalization include national companies from various fields of activity – both specialized companies in digital products as well as successful companies in the field of business processes digitalization, affecting the competitiveness of companies and economy as a whole. The main obstacles to the rapid establishment of the information processes automation at the national enterprises are personnel policy, duration of the information processes automation introduction at enterprises, reluctance of contractors to be digitalized, the cost of the information processes automation and maintenance of this process. The solution to these obstacles is possible due to the transformation of business processes at enterprises, communication processes, automation of electronic document management, the use of the latest IT equipment, transition to the cloud technologies. It is determined that one of the important tools of digital transformation of enterprises business processes is the development of accounting while using IT technologies. The main directions of digital accounting development include: introduction of electronic document management in business processes of the enterprises; use of cloud services (IaaS, PaaS, SaaS) in information processes of enterprises; use of Blockchain technologies and artificial intelligence tools in accounting processes; technologies for working with Big Data and Internet of Things. This will increase the importance and efficiency of information for enterprise management processes. The main areas of transformation of the business sphere with digital tools include digital transformation of products and services, renewal of enterprise assets and transformation of business processes by digital tools, digitalization of logistics processes, application of the latest models of economic development, employees training. This will improve the quality of national enterprises and speed up business processes.

Application of Digital Technologies in Accounting and Auditing at Enterprises of Ukraine

“…The study by T. Korolyuk & O. Mazurenok examined the digitalisation of enterprises towards digital accounting [3]. The authors substantiate the features of further enhancement and main directions of development of digitalisation of accounting during the COVID-19 pandemic.…”

“…Korolyuk, O.P. Mazurenok [3], & L.A. Kozachenko & O.A. Predchuk [14] determined that artificial intelligence technologies in accounting and audit are used by creating and using intelligent programmes, applications, services, and so on.…”

“…Figure 1. Types of digital technologies in accounting and auditSource: compiled by the authors based on data[2][3][4] …”

Диджитал-Аудит: Світова Та Вітчизняна Практика

“…Розвиток цифрових технологій, що представляє інтерес для мети дослідження, має аналізуватися за останні п'ять років, з урахуванням наростаючих темпів змін. У цей період у вітчизняній науковій дискусії достатньо досліджень тенденцій, стану, проблем, перспектив цифровізації бухгалтерського обліку в диджитал-економіці, зокрема, таких авторів, як Т. Королюк, О. Мазуренок, І. Кравченко, М. Шендригоренко, В. Лядська, П. Пуцентейло, А. Довбуш [2][3][4][5]. На жаль, сфера диджитал-аудиту як напряму обліку тільки починає досліджуватися українськими вченими, такими, як С. Король, А. Клочко, М. Нежива, В. Міняйло, І. Крюкова, Т. Наумова, Л. Кирильєва, які у роботах 6-9 концентруються на основних концепціях цифрового аудиту.…”

“…2. [2,3,6] Ураховуючи вищезазначене, можна констатувати, що процес цифровізації облікової та аудиторської діяльності уможливлює формування нових її напрямів, а також нових гравців ринку професійних послуг. У розгляді трендів процесу диджиталізації аудиту доцільно звернути увагу на його тісний взаємозв'язок з бухгалтерським обліком.…”