The main theoretical approaches of the digital transformation of accounting systems of agricultural enterprises

Abstract

The article is devoted to the study of theoretical approaches to the digital transformation of accounting systems in agricultural enterprises. The purpose of the study is to generalize and systematize the theoretical provisions that are the basis for the process of digital transformation and develop practical recommendations for improving the management accounting of agricultural enterprises in the conditions of the digital economy. It is also emphasized that the digital transformation of accounting involves the introduction of modern technologies, digital tools and automated processes into accounting practice, which contributes to increasing the efficiency, accuracy and availability of financial data.

To realize the goal, the following methods were used: theoretical knowledge (to understand the main approaches to digitization of accounting systems); system analysis (to present the main directions of digital transformation of agricultural enterprises); comparative analysis (to assess the place and role of an agricultural enterprise in implementing the concept of digital economy development); synthesis method (for summarizing the obtained results and forming conclusions regarding the development of accounting systems); tabular method (for structured presentation of article data), method of scientific abstraction (for formulating general trends and prospects for the development of accounting in the conditions of digital technologies.

The study shows that digital technologies create new opportunities for accounting systems in agricultural enterprises and improve the quality of financial reporting. Currently, numerous accounting programs are available, which are integrated with software products for managing an agrarian enterprise, forming and organizing electronic document flow in the XBRL format.

A number of conclusions were made in the course of the research. The digitization process includes the use of computer systems, software and other technologies for collecting and processing information on the analysis of the financial and economic activities of agrarian enterprises. It is noted that the use of digital technologies has significant advantages: the efficiency of accounting increases, secure storage of accounting information is ensured, time spent on information processing is reduced, and a high level of security and transparency of financial transactions is guaranteed..