THE EVOLUTION OF THE USE OF INFORMATION TECHNOLOGY IN THE AUTOMATION OF ACCOUNTING ORGANIZATIONS AND THE PROSPECTS FOR THEIR DEVELOPMENT
V.O. Berdichevskaya
Yaroslavl State University named after P.G. Demidov, Yaroslavl, Russian Federation
Keywords: автоматизация бухгалтерского учета, информационные технологии, специализированное программное обеспечение, ERP-системы, облачные технологии, искусственный интеллект, машинное обучение, озеро данных, цифровая экономика, информационное обеспечение управления, системы поддержки принятия решений, accounting automation, information technology, specialized software, ERP systems, cloud technology, artificial intelligence, machine learning, data lake, digital economy, management information support, decision support systems
Abstract
The article considers the evolution of the applied information technologies in the field of accounting automation. Their authorial classification is presented. The features of the applied information technologies are analyzed by the levels of automation of the processes. The place of the automated accounting system in the general information system of modern organization is defined. The conclusions on the prospects for the development of information technologies in accounting are drawn.
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