MAIN DIRECTIONS OF THE DIGITALIZATION OF ACCOUNTING AND THEIR APPLICATION IN THE EDUCATIONAL PROCESS
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Дата
2023
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Видавець
SCIENTIFIC JOURNAL HE-SS in Ostroleka. 2023. №2/2023(49), Р.36-45
Анотація
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.
Опис
Ключові слова
Бібліографічний опис
Hrytsenko O. MAIN DIRECTIONS OF THE DIGITALIZATION OF ACCOUNTING AND THEIR APPLICATION IN THE EDUCATIONAL PROCESS. SCIENTIFIC JOURNAL HE-SS in Ostroleka. 2023. №2/2023(49), Р.36-45