Development of information accounting system sunder globalization of economy

I. Bogdanovich, S. Egorova, L. Yudanova, N. Kulakova
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Abstract

The article is concerned with the development of the use of information technologies and accumulated information in business management in order to make all types of business activities more efficient and, thus, to provide a new quality of economic growth. The authors studied the stages of the use of information technologies development in accounting, identified their advantages and disadvantages, and also identified new stages in the development of information technologies: artificial intelligence, machine learning, blockchain technology. There were substantiated digital technologies potential in business entities operation process. The paper determined that companies can form technological capabilities and infrastructure that are required for more effective risk management and data analysis in the future in the process of efficiency upgrading. The study and comparative analysis of information technologies made it possible to substantiate the possibility and necessity of using an information and analytical support model of managerial decisions under block chain technology, which enables to monitor onlineand manage business worldwide. The authors conclude that information and analytical support for business management in digital economy is a global unity of accounting, analytical and organizational support.
经济全球化背景下信息会计制度的发展
本文关注的是信息技术和积累信息在企业管理中的应用,以提高各类企业活动的效率,从而提供一种新的经济增长质量。作者研究了信息技术在会计领域的发展阶段,确定了它们的优势和劣势,并确定了信息技术发展的新阶段:人工智能、机器学习、区块链技术。在企业运营过程中,数字化技术潜力得到了充分体现。本文认为,企业在效率提升的过程中,可以形成未来更有效的风险管理和数据分析所需的技术能力和基础设施。通过对信息技术的研究和比较分析,可以证实在区块链技术下使用管理决策的信息和分析支持模型的可能性和必要性,从而实现对全球业务的在线监控和管理。作者得出结论,数字经济中企业管理的信息和分析支持是会计、分析和组织支持的全球统一。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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