Analysis of the dilemmas of building an accounting system for the needs of future economic management
Ievgen Buriak, Maryna Petchenko
Abstract
Accounting is a traditional activity whose ways of doing things have been well-established and relatively unchanged over a long period of time. However, the present requires the accounting system to respond to rapid changes in the economic environment of companies, on the timeliness and efficiency of the response to which its future will depend. These include the digitalization of the economy, the development of the concepts of sustainable development and regional economic sustainability, functioning under the permanent action of various crisis phenomena. Thus, the purpose of this article is to investigate the impact of current and future changes in the economic environment on the accounting system, as well as to identify areas for further development of the system of effective economic management. In the process of research, the following scientific methods were used: analysis and synthesis, economic and statistical analysis, the method of establishing cause-effect relationships. The result of the study was identified a number of factors generating both new opportunities for the accounting system of companies and threats to their activities. For each of the identified factors, opportunities and prospects revealed for the accounting system were considered, and the portrait of the accountant of the future for effective management of the economy was determined. In addition to the prospects and opportunities, a number of threats have been identified that companies may face if they do not respond effectively to today's challenges. An area for further research should be the study of the interdependence of the accounting system and regional economic sustainability.