Внедрение цифровых технологий в предпринимательскую деятельность и бухгалтерский учет

Abstract

Digital economy, the complication of business processes and the entire business information environment requires the improvement of modern information and telecommunication technologies, which provides new opportunities for accounting. This paper discusses some issues related to the impact of digitalization on entrepreneurial activity and accounting. Based on the analysis of scientific literature and practical activities, the advantages and disadvantages of using cloud technologies, block chain, smart contracts, and electronic document management in accounting are considered. The digitalization of accounting is an integral part of the digitalization of business processes, which level is still quite low in the Republic of Moldova. The introduction of digital technologies in business activities can provide significant benefits for improving, efficiency increasing and cost reducing of accounting operations. Currently there are some obstacles in digital technology implementation in accounting such as lack of legislative base, lack of qualified specialists, technical aspects, etc. The implementation of digital technologies is possible only if there is a certain environment, including a set of infrastructure and technological solutions, state regulation, support for digital technologies and elements of the digital economy, as well as a personnel training system. CZU: 657:004.78; JEL: M41, M21; DOI 10.5281/zenodo.6700743