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Transformation of accounting profession in terms of management digitalization

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  • Mykulskyi, Viacheslav

Abstract

The purpose of the article is to investigate tendencies of digitalization’s influence on enterprise management, to reveal the state of automation of accounting and management segment, as well as to consider further prospects for the profession of an accountant in terms of digitalization processes. Research methods. When writing the article, the empirical method was used, carrying out the following operations: observation, measurement, modelling, and forecasting. There were also used general scientific methods of analysis and synthesis, using historical and logical approaches. Research results. Essence and tendencies of digitalization processes were explored, and a list of existing software used in the accounting within limits of digitalization was disclosed. The state of automation of accounting was outlined and development prospects of the profession of an accountant in conditions of control digitalization were predicted. Elements of scientific novelty. Scientific novelty lies in the author's proposals on the evolution of a digital form of accounting in a “virtual period from 2013 to the present time” periodization of accounting forms. Market of accounting software was studied and the state of automation of accounting processes was determined. Tendencies for the transformation of an accountant's profession in conditions of digitalization and automation of accounting were formed. Practical significance. Propositions on changing priorities in accounting and necessity of using modern methods in business entities were substantiated. With the development of digitization processes, usefulness of information systems and specialized software with the current trends in the economy of digitalization was revealed. Tabl.: 1. Figs.: 2. Refs.: 12.

Suggested Citation

  • Mykulskyi, Viacheslav, 2019. "Transformation of accounting profession in terms of management digitalization," Ekonomika, Journal for Economic Theory and Practice and Social Issues, Society of Economists Ekonomika, Nis, Serbia, vol. 26(6).
  • Handle: RePEc:ags:sereko:411686
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