Prospects for Use of Digital Information Technologies in Accounting
Corresponding Author(s) : Gaybullaev Rakhim Murodovich
American Journal of Social and Humanitarian Research,
Vol. 3 No. 12 (2022): American Journal of Social and Humanitarian Research
Abstract
The article examines ways to identify the problems that arise in the process of digitalization of accounting with the development of digital information technologies, to consider ways to implement digital transformation, and to improve the quality and efficiency of the enterprise's accounting apparatus. In accordance with this, the following research tasks were carried out: justification of the need to introduce digitization in the field of accounting, identification of the main digital technologies in accounting and their advantages and disadvantages. Also, the necessary conditions for the introduction of digital information technologies in accounting were studied, as a result of which the need for the formation of skills in digital technologies and the introduction of digitization in accounting was determined.
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- https://iiv.uz/oz/news/prezident-raqamli-iqtisodiyotsiz-mamlakat-iqtisodiyotining-kelajagi-yoq
- Decree of the President of the Republic of Uzbekistan dated October 5, 2020 No. PF-6079 on approval of the "Digital Uzbekistan-2030" strategy and measures for its effective implementation //lex.uz-National database of legislative documents. https://kalampir.uz/news/prezident-rak-amli-uzbekiston-2030-strategiyasini-tasdik-ladi-26704
- https://ict.khabar.uz/startap/ozbekiston-etakchi-daqamli-davlatlar-reitingida
- Evseeva, S. A., Evseeva, O. A., Kalchenko O. A. Vozmojnosti tsifrovizatsii rossiyskogo malogo i srednego biznesa na regionalnom urovne // European Social Science Journal. - T. 2, No. 12. - S. 136–142.
- Korjova, O. V. Realizaziya v bukhgalterskom uchete informatsionnyx tekhnologii v sphere tsifrovoy ekonomiki / O. V. Korjova, L. V. Markova // Nauchnoe obozrenie. Pedagogical science. — 2019. — No. 4–4. — S. 49–52.
- Shamina, E. V. Perspektivy vnedreniya avtomatizirovannyx tekhnologii v bukhgalterskii uchet / E. V. Shamina, A. A. Filimonov // Current scientific research of the XXI century: theory and practice. — 2018. — No. 2 (38). — S. 129–132. f Molodoy issledovatel Dona #6(21) 2019 http://mid-journal.ru 112
- Sokerin, P. O. Primenenie oblachnyx tekhnologii v bukhgalterskom uchete / P. O. Sokerin // Nauchnye stremleniya. — 2019. — No. 25. — S. 72–74.
- Pozmogov, A. I. Tsifrovaya transformation of Russian business: monograph. - M.: Knorus, 2019. - 456 p.
- Rogulenko, T. M., Ageeva, O. A., Gorlov, V. V. i dr. Tsifrovaya ekonomika - driver razvitiya bukhgalterskogo ucheta, audita, kontrolya: monograph. - M.: OOO "Knorus", 2020. - 230 p.
- Budovich, Yu. I. Tsifrovizatiya korporativnogo ucheta // Human capital and formate tsifrovoy ekonomiki. Mejdunarodnaya nauchnaya conference, posvyashchennaya 90-letiyu S. P. Kapitsy, Moscow, February 16, 2018. - M.: Rossiysky Novy University, 2018. - S. 117–125. https://doi.org/10.25586/RNU.CONF.18.02.P.117
- Golubnichenko, M. V. Bukhgaltersky uchet v usloviyakh razvitiya tsifrovoy ekonomiki / M. V. Golubnichenko // Vzaimodeystvie vlasti, biznesa i obshchestva v razvitii tsifrovoy ekonomiki: mat-ly XI mejdunar. nauch.-prakt. conf. — 2018. — S. 36–37.
- Ermilova, Yu. A. Aspekty uchetno-analiticheskogo obespecheniya innovative deyatelnosti na predpriyatii // Regional innovative economy: sustainability, elements, problems of formation, new challenges: collection of work of the Sixth Vserossiyskoy Nauchnoy Konferentsii s International Uchastiem, Ulyanovsk, October 26-28, 2016. / ed. col.: Belyy E. M., Ivanova T. Yu., Rozhkova E. V. – Ulyanovsk: Ulyanovsky Gosudarstvennyy University, 2016. – S. 18–21. 113 Economics: problems, solutions and perspectives
- Kupriyanova (2016) – Kupriyanova L.M. Management kachestva kak strategy razvitiya biznesa. Mejdunarodnyy zurnal: Ekonomika. Business. Bank. 2016. T. 1. S. 63-75.
- Bochkova, S. V. Issledovanie primenimosti tsifrovykh informatsionnykh tekhnologii v sphere bukhgalterskogo ucheta / S. V. Bochkova // Development of digital economy and conditions of deglobalization and recession. — 2019. — S. 634–656.
- "International Finance and Accounting" scientific electronic journal. No. 3, June, 2020 // Samarkand Institute of Economics and Service // U.A.Shirinov .
- Resolution No. 943 of the Cabinet of Ministers of the Republic of Uzbekistan dated March 1, 2022 "On measures to ensure the use of online cash registers and virtual cash registers".
- Digital economy and digital accounting // "Science and Education" Scientific Journal / ISSN 2181-0842 . April 2022 / Volume 3 Issue 4 // A.A. Olimov.
- Decision PQ-3724 of May 14, 2018 of the President of the Republic of Uzbekistan "On measures for the rapid development of electronic commerce" // lex.uz - National database of legislative documents.
- Regulation of the Cabinet of Ministers on August 16, 2018 No. 670 "On the procedure for customs clearance (declaration) and accounting of the right to use software and information products" // lex.uz - Information on national legislative documents base.
- "Comprehensive plan of measures to improve the quality of higher and secondary special vocational education" approved by the decision of the President of the Republic of Uzbekistan No. PQ-4391 of July 11, 2019 // lex.uz - National database of legislative documents.
- Shamina, E. V. Perspektivy vnedreniya avtomatizirovannyx tekhnologii v bukhgalterskii uchet / E. V. Shamina, A. A. Filimonov // Current scientific research of the XXI century: theory and practice. — 2018. — No. 2 (38). — S. 129–132. f Molodoy issledovatel Dona #6(21) 2019 http://mid-journal.ru 112
- Sokerin, P. O. Primenenie oblachnyx tekhnologii v bukhgalterskom uchete / P. O. Sokerin // Nauchnye stremleniya. — 2019. — No. 25. — S. 72–74.
- Mironova, N. A. Blockchain technology perspective / N. A. Mironova, V. K. Mukminov // Sb. statey XVI mejdunar. nauch.-prakt. conf.: v 2 ch. — 2018. — S. 136–139.
- Kamordjanova, N. A. Tsifrovaya ekonomika: izmenenie paradigmmy bukhgalterskogo ucheta / N. A. Kamordjanova // Accounting, analysis and audit: history, modernity and perspective development. — 2017. — S. 31–36.
- Resolution PQ-3832 of the President of the Republic of Uzbekistan on July 3, 2018 "Directions for the development of the digital economy in the Republic of Uzbekistan" // lex.uz - National database of legislative documents.
References
https://iiv.uz/oz/news/prezident-raqamli-iqtisodiyotsiz-mamlakat-iqtisodiyotining-kelajagi-yoq
Decree of the President of the Republic of Uzbekistan dated October 5, 2020 No. PF-6079 on approval of the "Digital Uzbekistan-2030" strategy and measures for its effective implementation //lex.uz-National database of legislative documents. https://kalampir.uz/news/prezident-rak-amli-uzbekiston-2030-strategiyasini-tasdik-ladi-26704
https://ict.khabar.uz/startap/ozbekiston-etakchi-daqamli-davlatlar-reitingida
Evseeva, S. A., Evseeva, O. A., Kalchenko O. A. Vozmojnosti tsifrovizatsii rossiyskogo malogo i srednego biznesa na regionalnom urovne // European Social Science Journal. - T. 2, No. 12. - S. 136–142.
Korjova, O. V. Realizaziya v bukhgalterskom uchete informatsionnyx tekhnologii v sphere tsifrovoy ekonomiki / O. V. Korjova, L. V. Markova // Nauchnoe obozrenie. Pedagogical science. — 2019. — No. 4–4. — S. 49–52.
Shamina, E. V. Perspektivy vnedreniya avtomatizirovannyx tekhnologii v bukhgalterskii uchet / E. V. Shamina, A. A. Filimonov // Current scientific research of the XXI century: theory and practice. — 2018. — No. 2 (38). — S. 129–132. f Molodoy issledovatel Dona #6(21) 2019 http://mid-journal.ru 112
Sokerin, P. O. Primenenie oblachnyx tekhnologii v bukhgalterskom uchete / P. O. Sokerin // Nauchnye stremleniya. — 2019. — No. 25. — S. 72–74.
Pozmogov, A. I. Tsifrovaya transformation of Russian business: monograph. - M.: Knorus, 2019. - 456 p.
Rogulenko, T. M., Ageeva, O. A., Gorlov, V. V. i dr. Tsifrovaya ekonomika - driver razvitiya bukhgalterskogo ucheta, audita, kontrolya: monograph. - M.: OOO "Knorus", 2020. - 230 p.
Budovich, Yu. I. Tsifrovizatiya korporativnogo ucheta // Human capital and formate tsifrovoy ekonomiki. Mejdunarodnaya nauchnaya conference, posvyashchennaya 90-letiyu S. P. Kapitsy, Moscow, February 16, 2018. - M.: Rossiysky Novy University, 2018. - S. 117–125. https://doi.org/10.25586/RNU.CONF.18.02.P.117
Golubnichenko, M. V. Bukhgaltersky uchet v usloviyakh razvitiya tsifrovoy ekonomiki / M. V. Golubnichenko // Vzaimodeystvie vlasti, biznesa i obshchestva v razvitii tsifrovoy ekonomiki: mat-ly XI mejdunar. nauch.-prakt. conf. — 2018. — S. 36–37.
Ermilova, Yu. A. Aspekty uchetno-analiticheskogo obespecheniya innovative deyatelnosti na predpriyatii // Regional innovative economy: sustainability, elements, problems of formation, new challenges: collection of work of the Sixth Vserossiyskoy Nauchnoy Konferentsii s International Uchastiem, Ulyanovsk, October 26-28, 2016. / ed. col.: Belyy E. M., Ivanova T. Yu., Rozhkova E. V. – Ulyanovsk: Ulyanovsky Gosudarstvennyy University, 2016. – S. 18–21. 113 Economics: problems, solutions and perspectives
Kupriyanova (2016) – Kupriyanova L.M. Management kachestva kak strategy razvitiya biznesa. Mejdunarodnyy zurnal: Ekonomika. Business. Bank. 2016. T. 1. S. 63-75.
Bochkova, S. V. Issledovanie primenimosti tsifrovykh informatsionnykh tekhnologii v sphere bukhgalterskogo ucheta / S. V. Bochkova // Development of digital economy and conditions of deglobalization and recession. — 2019. — S. 634–656.
"International Finance and Accounting" scientific electronic journal. No. 3, June, 2020 // Samarkand Institute of Economics and Service // U.A.Shirinov .
Resolution No. 943 of the Cabinet of Ministers of the Republic of Uzbekistan dated March 1, 2022 "On measures to ensure the use of online cash registers and virtual cash registers".
Digital economy and digital accounting // "Science and Education" Scientific Journal / ISSN 2181-0842 . April 2022 / Volume 3 Issue 4 // A.A. Olimov.
Decision PQ-3724 of May 14, 2018 of the President of the Republic of Uzbekistan "On measures for the rapid development of electronic commerce" // lex.uz - National database of legislative documents.
Regulation of the Cabinet of Ministers on August 16, 2018 No. 670 "On the procedure for customs clearance (declaration) and accounting of the right to use software and information products" // lex.uz - Information on national legislative documents base.
"Comprehensive plan of measures to improve the quality of higher and secondary special vocational education" approved by the decision of the President of the Republic of Uzbekistan No. PQ-4391 of July 11, 2019 // lex.uz - National database of legislative documents.
Shamina, E. V. Perspektivy vnedreniya avtomatizirovannyx tekhnologii v bukhgalterskii uchet / E. V. Shamina, A. A. Filimonov // Current scientific research of the XXI century: theory and practice. — 2018. — No. 2 (38). — S. 129–132. f Molodoy issledovatel Dona #6(21) 2019 http://mid-journal.ru 112
Sokerin, P. O. Primenenie oblachnyx tekhnologii v bukhgalterskom uchete / P. O. Sokerin // Nauchnye stremleniya. — 2019. — No. 25. — S. 72–74.
Mironova, N. A. Blockchain technology perspective / N. A. Mironova, V. K. Mukminov // Sb. statey XVI mejdunar. nauch.-prakt. conf.: v 2 ch. — 2018. — S. 136–139.
Kamordjanova, N. A. Tsifrovaya ekonomika: izmenenie paradigmmy bukhgalterskogo ucheta / N. A. Kamordjanova // Accounting, analysis and audit: history, modernity and perspective development. — 2017. — S. 31–36.
Resolution PQ-3832 of the President of the Republic of Uzbekistan on July 3, 2018 "Directions for the development of the digital economy in the Republic of Uzbekistan" // lex.uz - National database of legislative documents.