Майбутнє бухгалтерського обліку України: тренди та прогнози в умовах швидкої цифрової трансформації

Abstract

Статтю присвячено дослідженню трендів та прогнозів розвитку бухгалтерського обліку України в умовах швидкої цифрової трансформації. У дослідженні застосовано методи наукового й емпіричного характеру(збору та порівняння інформації), а також комплексні аналітичні методи (синтез та узагальнення). Відмічено, що діджиталізація бухгалтерського обліку та його інтеграція в інформаційну систему компанії стає не лише необхідністю, але й стратегічним кроком у сучасному бізнесі. The paper is devoted to the study of trends and forecasts of the development of accounting in Ukraine in the conditions of rapid digital transformation. Scientific and empirical methods (collection and comparison of information), as well as complex analytical methods (synthesis and generalization) were used during the research. The informationalbasis of the paper is the scientific works of both domestic and foreign scientists who studied accounting issues in the conditions of rapid digital transformation. The papernoted that accounting in Ukraine today is undergoing major changes in connection with the introduction of digital technologies, whichis a necessary and key stage for ensuring the effective functioning of the organization. It was noted that digitization of accounting and its integration into the company's information system is not only a necessity, but also a strategic step in modern business. This process is aimed at optimizing financial processes,ensuring fast and accurate data processing. An integrated information system allowsnot only to store information, but also to analyze it, providing the company's management with valuable insights for making strategic decisions. This approach turns accounting into a powerful tool that contributes to the growth and success of the enterprise in conditions of constant competition. It is also stated that inthe future accounting in Ukraine will continue to evolve rapidly under the influence of digital transformation and the latest technologies. The paper examines key trends and forecasts for the future of accounting in Ukraine in conditions of rapid digital transformation: process automation, "cloud" technologies, data analysis and forecasting, blockchain, cyber security. The conclusion states that the future of accounting in Ukraine isinextricably linked to the digital transformation taking place in modern business. Successfuladaptation to the trends considered in the study will require not only technological readiness, but also cultural and organizational changes aimed at continuous improvement of processes and personnel skills.