EVOLUTIONARY DEVELOPMENT OF ACCOUNTING&INFORMATION SYSTEMS IN UKRAINE

Abstract

Abstract. Decisive factors in the formation of accounting&information systems have always been available tools of data registration, processing and storage. It can be argued that the evolution of accounting directly depends on scientific and technical progress, on the development of information and communication technologies. The article is devoted to the genesis of accounting&information systems from their inception and establishment in their initial form (using paper-based accounting forms) to their evolution into an electronic-digital format, which involves the application of modern information and communication technologies, advanced methods of processing, and exchanging information. The theoretical and methodological basis of the study consisted of general scientific, special, and empirical methods of cognition, including genesis-historical, bibliographic, scientific abstraction, and logical methods. The study examined the development of accounting&information systems in Ukraine as well as determined the influence of technical and informational means of recording and processing information on them. Based on the research, a periodization of the development of domestic accounting was conducted, and the main characteristics of each period were highlighted. Within the periodization, the following stages of the formation of accounting&information systems were distinguished: the pre-accounting stage (with information being recorded on any available means); the stage of manual information recording (with manual entries on paper material media); the mechanized accounting stage (with automatic recording of information on paper media); the electronic accounting stage (with automatic recording of information on electronic media); and the digitalization stage of accounting (with automatic recording and storage of information using electronic means in the digital space or on digital information media). The interdependence of changes in accounting forms in each of the considered periods from the means, methods of processing, and information carriers was outlined. The prerequisites for the transition to an electronic-digital form of accounting using the latest information and communication technologies were determined.