TRANSFORMATION OF THE COMPANY'S ACCOUNTING AND LOGISTICS SYSTEM UNDER THE INFLUENCE OF INFORMATION TECHNOLOGY DEVELOPMENT

Abstract

During the study of the impact of information and communication technologies on the development of accounting, it was noted that the active implementation of various electronic services in business processes leads to the expanded use of digital advantages and opportunities, which ensure the quick processing of information arrays on business operations, support the development of competitiveness, and expand business connections. It was determined that transformational processes make it necessary to rethink the theoretical and methodological foundations of accounting organization, taking into account the influence of technological, economic, and institutional factors. It has been proven that in modern conditions, digital transformation cannot be limited to just replacing traditional tools with their electronic counterparts, because constant information screening and monitoring by regulatory authorities when businesses submit reporting information requires them to accurately and reliably reflect accounting information. This is because constant information screening and monitoring of digitized business transactions by regulatory authorities, when businesses submit various mandatory reports, requires them to clearly and accurately reflect the primary accounting information. It's emphasized that the development of information and communication technologies has made it clear that the role of accounting in business management has changed, serving as an analytical tool for running a business, not just a tool for recording past transactions. It has also been determined that at the present stage, information systems ensure the integration of accounting with other functional areas of the enterprise and create a unified information space where accounting information can be used by various departments in near real-time. It has been proven that the digital transformation of accounting under the influence of information and communication technologies is not just a local technological change for a single company, but a systemic process of the evolution of the role of accounting information in the modern economy. The result is the gradual formation of an integrated digital model for accounting and analytical support of business management, as a system of interconnected elements of a unified information environment of the enterprise.