Özet:

The essence of information systems is defined and main factors that influence the development of information systems in the context of globalization are picked out. Among the main factors to be emphasized are the following: changes of environment and globalization of markets; absence of stable environment; limiting of scale of technology control organizing; the lack of high-quality information and professional knowledge. The systematization of modern information systems and technologies used in the accounting process has been made. The following groups of information systems in accounting processes are highlighted: accounting systems, electronic document management system, software for remote banking services, information and legal systems. The main trends of development of information systems and technologies in accounting have been determined. The author grounded that one of the main trends of information systems development is the application of electronic tax administration that, in turn, leads to acceleration of source document processing thanks to transferring of workflow from paper into electronic. Author Biographies Оксана Костянтинівна Єлісєєва, Oles Honchar Dnipropetrovsk National University, Gagarin avenue, 72, Dnipropetrovsk, Ukraine, 49010 Doctor of Economic Sciences, Professor, Head of the Department Department of statistics, accounting and economic informatics

Anahtar Kelimeler: