Development of Accounting: Challenges and Prospects in the Context of European Integration
Journal Title: Oblik i finansi - Year 2023, Vol 1, Issue 1
Abstract
Digital technologies are actively penetrating the life of every person, reducing labor costs while requiring a more intellectual, more creative approach to solving problems from a person. Information technologies also enable automating and optimizing settlement and accounting operations. However, using information technologies in accounting is only one of many challenges. Ukraine has declared a European integration direction for the development of the economy, which involves bringing accounting processes and procedures into compliance with the requirements of European standards. The article aims to analyze the main challenges and perspectives of accounting development in the context of Ukraine's integration intentions and to develop a conceptual model of accounting development considering the state's European integration intentions. The article's analysis of scientific studies on the development of accounting provides a thorough insight into identifying its main trends: digitalization of accounting processes, harmonization of accounting regulatory acts, unification and consolidation of reporting with compliance of European standards. The component structure of the accounting development model is substantiated, taking into account the European integration intentions of the state, and the steps for its implementation are also proposed. Attention is focused on the need to intensify the standardization of accounting procedures to the requirements of the European space, training specialists to interact with digital accounting and information processing tools, and creating an optimal internal environment within business entities favorable for accelerating digital transformations. Modernization of accounting, considering the European integration intentions of Ukraine, will contribute to increasing the efficiency of enterprise management and the investment attractiveness of business entities.
Authors and Affiliations
Dmytro Kobets
Keywords
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- EP ID EP715494
- DOI 10.33146/2307-9878-2023-1(99)-31-37
- Views 46
- Downloads 0
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