Estimation of the Information Efficiency of the Accounting System

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Introduction. The rapid development of information technologies radically affects the information environment of business. The fourth industrial revolution is replaced by the fifth, which forms organizational structures based on the principles of digitization and robotization and puts cloud technologies, blockchain, artificial intelligence, and the Internet of Things as the basis of economic activity, radically changing the work of accountants as creators of the information environment at various management levels. Progressive technologies make it possible to automate decision-making and create multiple alternative options, taking into account a huge number of influencing factors, and to model the development of situations in conditions of significant uncertainty. Such decisions will make it possible to achieve information transparency and economic security of business, make optimal management decisions, and forecast the development of economic systems.Goal. The purpose of the research is to study the impact of technology on the information environment of business and to understand how information technology will change the work of accountants. Simulate the information environment of business at different levels of management, subject to the introduction of the latest information technologies and principles of digitization. To prove the necessity of changing the accounting methodology in the conditions of the fifth industrial revolution and changing the basic principles of accounting theory.Research methods. To achieve the goal of the research, bibliographic, monographic, and comparative analysis of the theory of information systems, accounting theory, and theories of social development was used. The system of dialectical, cybernetic, and synergistic analysis methods made it possible to assess the impact of digitization and the development of digital technologies on the accounting system as an information creation system. The methods of theoretical construction, scientific abstraction, thought experiment, and modeling were used in assessing the impact of the latest information technologies on the accounting system of economic entities at different levels of management and forecasting prospects for the development of accounting science and practice.Results. The influence of technologies on the information environment of business in the conditions of Industry 5.0 and the changes in accounting science and practice due to such influence are studied. An attempt was made to simulate the information environment of business at different levels of management, subject to the introduction of the latest information technologies and principles of digitization. The necessity of changing the accounting methodology in the conditions of the fifth industrial revolution and changing the basic principles of the accounting theory is proved. A forecast was made regarding the impact on the accounting methodology and methodology of such digital solutions as cloud technologies, Big Data, artificial intelligence, Blockchain, and the Internet of Things.Prospects. It is advisable to direct further scientific investigations to the forecast of the development of accounting science and practice, taking into account the significant impact of digitalization of society, as well as the expansion of accounting methodology and the acquisition of digital skills by accounting employees.

Section: таблиця 1 рівні еволюції інформаційних систем в облікуunclassified

Impact of digital technologies on the business information environment in the context of the fifth industrial revolution

Семанюк

Melnyk

2022

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Development of accounting science in the light of economic and social transformations

Zadorozhnyi

Семанюк

2021

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Introduction. One of the integral components of human economic life is economic accounting – a system of creating information about economic activity, which proves the history and genesis of the accounting science development. The study of theoretical and methodological approaches to the functioning of accounting in the past and the assessment of current practices through the prism of the transformation of the social system will predict the development of accounting science and practice in the future.Goal. To identify the impact of economic and social transformations of mankind on the development of accounting as a science and practice. To analyse the historical transformations of the reflection of production and accounting processes in society, to define the concept of «accounting» not only as a phenomenon, but also to understand its deep essence, to identify trends in the development of accounting activities.Research methods.The main research methods were general scientific empirical, logical and historical methods of cognition of socio-economic processes, historical and monographic analysis, logical method, methods of comparison and extrapolation, as well as methods of grouping, generalization and classification, systemic and structural approaches. Collectively, the research methods used allowed to draw reliable conclusions and recommendations. Results. The dependence of the development of accounting practice and methodology on social formations, economic transformations and user needs is proved. There are three stages of change in accounting theory, which are characterized by «accounting revolutions» by analogy with the industrial and scientific revolutions. The genesis of the development of post-industrial society allowed us to conclude that in the middle of the twentieth century. the basic methodological principles of the new formation system are formed, different from the traditional industrialism, which are accompanied by a qualitative change in the place of theoretical knowledge and information in society and economic life. Based on the analysis of trends in the development of accounting knowledge, a forecast of its development in post-industrial society is made.Perspectives. We see the prospects for the development of accounting science and methodology in its reorientation to the internal needs of enterprise management, which requires a creative and innovative approach to creating information resources, obtaining management information and forecasting.

Creating information about business processes of IT-company in management accounting

Papinko

2023

Introduction. Formation of information about business processes in the management accounting system will help to avoid the deforming transformations of individual processes and sharp dynamic fluctuations in key business performance indicators. For a clear understanding of the need to optimize each process in the management accounting system, there is an opportunity to form a series of indicators that will demonstrate in real time the growth in business value and its real state. For IT companies, it is necessary to take into account the peculiarities of their organization and the construction of business processes, the identification of a series of indicators to identify «bottlenecks» and determine processes that need optimization and reengineering. The purpose of the study is to explore and analyze methods of creating information about business processes in IT companies. Research methods. To conduct scientific research in the article, the following were used: monographic analysis to study scientific works on the topic of research; critical analysis – assessment and comparison of approaches, methods, and results of previous studies; case study methodology – studying the practice of management accounting in IT companies; data analysis and statistical analysis, content analysis, and expert evaluations to obtain results. Results. The article highlights the processes of analysis and description of business processes, identification of key performance indicators, and integration of technologies for optimizing work. In the management accounting system, it is proposed to introduce a coefficient measure of business size, evaluate different product models, predict increases/decreases in efficiency, forecast the impact of the external environment, and form relevant information for managerial decision-making. Prospects. Promising directions for the development of research are issues of effective resource management, methodologies for systematic analysis of business processes, and improvement of strategic planning.