Main Directions of the Digitalization of Accounting and Their Application in the Educational Process

• Autorzy: Olha Hrytsenko
• Języki publikacji: EN

Abstrakty

EN

The article examines the essence of digitalization, the role of digitalization in accounting under modern conditions and its directions. It was noted that digitization provides an opportunity to abandon paper accounting and traditional document management in general. The interaction of individual structural divisions is carried out at maximum speed, which allows using the saved time to increase labour productivity. In addition, the possibility of errors is reduced because the impact of the human factor is decreased, as individual modules of the digital infrastructure take over many important functions of employees. The need to introduce into the educational process various areas of digitization of accounting with the study of domestic software products for the purpose of training future specialists in accounting and taxation for modern enterprises is substantiated. (original abstract)

Słowa kluczowe

EN

Accounting; Digitization; Education; Digitizing

PL

Rachunkowość; Cyfryzacja; Edukacja; Digitalizacja

• Czasopismo: Zeszyty Naukowe Wyższej Szkoły Ekonomiczno-Społecznej w Ostrołęce
• Rocznik: 2023
• Numer: nr 49
• Strony: 36--45

Twórcy

autor

Olha Hrytsenko

• Separate Subdivision ,,Khmelnytskyi Professional College of Trade and Economics of Kyiv State University of Trade and Economic", Ukraine

Bibliografia

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Identyfikatory

DOI

https://doi.org/10.58246/sj-economics.v49i2.627