Облік і фінанси (Sep 2022)
Implementation of Digital Economy Tools in Statistical Analysis, Accounting and Audit
Abstract
Changes in the global economic paradigm motivate governments and private companies to implement the innovations of the fourth industrial revolution. The COVID-2019 pandemic also became a powerful catalyst for the digitization of management processes, which forced businesses and governments to look for remote opportunities to continue their professional activities and maintain the socio-economic well-being of the population. This article is devoted to revealing the prospects of introducing digital technologies into the statistical analysis, accounting and auditing system in the conditions of modern techno-globalism. A retrospective analysis of the development of the digital economy was carried out. The prerequisites for the digitization of management processes were considered. Global trends in the field of implementation of digital economy tools have been determined. The three most popular digital technologies in analysis, accounting and auditing are analyzed. It was revealed that many successful cases of digital technology implementation in accounting, analysis and auditing have already been implemented. The Big Four auditing companies are the leaders in such performance, and the top three technologies are artificial intelligence, cloud computing, and blockchain. Digital technologies provide: increasing the efficiency and speed of identifying and evaluating facts, their registration and generalization; a multipurpose grouping of data; reducing the probability of errors in the calculation process; accumulation and storage of large volumes of data; faster analysis of collected data and forecasting; better consistency of information; automation of online audits. In this regard, it is worth paying more attention to the qualification training of specialists in accounting, auditing and statistical analysis following the global conditions of techno-globalism. Along with traditional knowledge of accounting basics, future professionals will need skills to work with digital technologies.
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