ANALYSIS OF SOFTWARE PRODUCTS USED FOR AUTOMATION OF ACCOUNTING BY ENTREPRENEURSHIP SUBJECTS

doi:10.26565/2524-2547-2021-62-14

Tetiana Ponomareva V.N. Karazin Kharkiv National University, 1, Mironositskaya Str., Kharkiv, 61002, Ukraine https://orcid.org/0000-0002-8872-9888
Mariia Matiushko V.N. Karazin Kharkiv National University, 1, Mironositskaya Str., Kharkiv, 61002, Ukraine https://orcid.org/0000-0002-4914-5476

DOI: https://doi.org/10.26565/2524-2547-2021-62-14

Keywords: Accounting Automation, Documentation, Accounting, Software Products, Technologies, Accounting Software, Program

Abstract

Nowadays, information technology plays an important role in accounting. They cover various aspects of accounting and are endowed with significant advantages over manual methods. In modern conditions of formation of digital economy in Ukraine the value of efficiency of introduction of information technologies and automation of accounting and financial accounting by subjects of business activity has reached a high level. If for large enterprises it is not difficult to buy ready-made software solutions, then for small businesses and private enterprises it is quite difficult to choose the independent formation of the accounting information system. We find the fact that for all entrepreneurs equally important issues are the choice of configuration and model of construction of the accounting information system, taking into account the peculiarities of doing business, reporting and the level of application of accounting automation.

In this scientific article we analyze the software products that are directly used to automate accounting, and their capabilities for this type of accounting. We identify the main advantages and disadvantages of this transition from paper to electronic document storage, as well as the difficulties of accounting in Ukraine, opportunities, tasks and the transition to automated accounting. We consider software products used for automated accounting and financial reporting, namely: "Microsoft Excel", "1C: Enterprise", "Sail", "MASTER: Accounting". We construct a comparative description of the software by studying the advantages and disadvantages of installing and using these products for accounting and reporting in small, medium and large organizations. We evaluate the technical requirements and the necessary software features of various domestic software products to decide on the most effective way to organize automated accounting.

Downloads

Download data is not yet available.

Author Biographies

Tetiana Ponomareva, V.N. Karazin Kharkiv National University, 1, Mironositskaya Str., Kharkiv, 61002, Ukraine

PhD (Economics), Associate Professor

Mariia Matiushko, V.N. Karazin Kharkiv National University, 1, Mironositskaya Str., Kharkiv, 61002, Ukraine

Student

References

Plekan, M. V., Gaiduchok, T. S., & Golovchak, G. V. (2020). Advantages and disadvantages of accounting automation programs. Economics, 23, 10-15. doi: https://doi.org/10.32702/2306-6814.2020.23.10. (in Ukrainian)

Baharevа, Y. V. (2018). Areas of development of information systems and technologies of accounting of small and medium enterprises in Ukraine. Efektyvna ekonomika, 11. doi: https://doi.org/10.32702/2307-2105-2018.11.208. (in Ukrainian)

Luchko, M. R., & Lub, N. O. (2020). Accounting in terms of information technology as a condition for making management decisions. Сollection of abstracts of the VIII International scientific-practical Internet conference on Accounting, taxation and control: theory and methodology (рр. 51-55). Ternopil. (in Ukrainian)

Redko, M. O. (2018). Comparison of software products for accounting automation. Collection of abstracts of the 76th Student Scientific and Technical Conference on Economics and Management. (pp. 366-367). Lviv. (in Ukrainian)

Dyadyun, О. О. (2018). Software as an intangible asset of the enterprise: accounting aspect. Accounting and finance, 3(81), 29-35. (in Ukrainian)

Petrenko, N. I. (2019). Computerization of accounting and ways of studying by an expert accountant. Economic sciences, 2, 196-202. doi: https://doi.org/10.31891/2307-5740-2019-268-2-196-202. (in Ukrainian)

King, S. Y., & Klochko, A. O. (2020). Digital technologies in accounting and auditing. State and regions, 1(112), 170-176. doi: https://doi.org/10.32840/1814-1161/2020-1-29. (in Ukrainian)

Humenna-Deriy, V. M. (2016). Assessment of the state and prospects of implementation of the experience of foreign countries in the domestic accounting system. Black Sea studios, 5, 168-172. (in Ukrainian)

Onishchenko, O. V. (2019). Introduction and application of modern information technologies and ERP-systems in accounting of domestic enterprises. Eastern Europe: Economy, Business and Management, 3(20), 515-522. (in Ukrainian)

Popivnyak, Y. M. (2019). Cybersecurity and protection of accounting data in the application of the latest information technologies. Business Inform, 8, 150-157. doi: https://doi.org/10.32983/2222-4459-2019-8-150-157. (in Ukrainian)

Khomovy, S. M., Tomilova, N. O., & Khomovy, M. M. (2018). Realities of accounting automation in agricultural enterprises of Ukraine. Economics and management of agro-industrial complex, 2, 115-121. doi: https://doi.org/10.33245/2310-9262-2018-143-2-115-121. (in Ukrainian)

Simakov, K. I., & Rudman, V. I. (2021). Analysis of the introduction and use of accounting automation systems at domestic enterprises. Economic Bulletin of Donbass, 2(64), 209-215. doi: https://doi.org/10.12958/1817-3772-2021-2(64)-209-215. (in Ukrainian)

Skrypnyk, S. V., Franchuk, I. B., & Shepel, I. V. (2020). Features of automation of enterprise accounting in modern conditions. Economy and state, 10, 39-45. doi: https://doi.org/10.32702/2306-6806.2020.10.39. (in Ukrainian)

Skrinovsky, R. M., Gladun, V. R., & Kramar, M. I. (2019). Information technologies in the organization of accounting at the enterprise. The trajectory of science, 2(5), 3001-3010. doi: https://doi.org/10.22178/pos.43-3. (in Ukrainian)

Marushchak, L. I. (2021). Accounting Software in Modern Business Advances in Science. Technology and Engineering Systems Journal, 6(1), 862-870. doi: https://doi.org/10.25046/aj060195.

Sori, Z. M. (2015). Accounting Information Systems (AIS) and Knowledge Management: A Case Study. American Journal of Scientific, 4, 36-44.

Farida, I., Mulyani, S., Akbar, B., & Setyaningsih, S. D. (2021). Quality and efficiency of accounting information systems. Utopia and Praxis Latinoamericana, 26(2), 323-326.

Chong, Y., & Nizam, I. (2018). The impact of accounting software on business performance. International Journal of Information System and Engineering, 6(1), 1-25. doi: https://doi.org/10.24924/ijise/ /2018.04/v6.iss1/01.26.

Kroon, N., Alves, M.d.C., & Martins, I. (2021). The Impacts of Emerging Technologies on Accountants’ Role and Skills: Connecting to Open Innovation ‒ A Systematic Literature Review. J. Open Innov. Technol. Mark. Complex, 7(163), 1-27. doi: https://doi.org/ 10.3390/joitmc7030163.

Fernandez, D., & Aman, A. (2018). Automation and Robotic in Accounting and Finance Departmen. Asian Journal of Accounting and Governance, 9, 127-140. doi: https:// doi.org/ 10.17576/ajag-2018-09-11.