ANALYSIS OF APPROACHES TO MODELING ACCOUNTING PROCESSES IN AN ACCOUNTING INFORMATION SYSTEM: OPPORTUNITIES AND LIMITATIONS

Objective: to study existing approaches to modeling accounting processes in the accounting information system Objectives: To consider various approaches to modeling accounting processes and accounting systems presented in scientific publications, to determine a set of approaches for comparative analysis, to form a pool of recommendations for choosing an approach in conditions of limited resources based on the results of the analysis. Methods: systematic review of the literature (key databases: Semantic Scholar, E-library.ru, Springer), qualitative content analysis, comparative analysis, demonstration modeling of approaches, classification of approach characteristics and their qualitative analysis. Results: Three modeling approaches based on notations used to describe business processes were identified: BPMN, UML, ECP. Demonstration schemes of the accounting process for processing primary documents in each of the notations have been compiled, and a classification table of characteristics of each of the modeling approaches has been compiled, allowing for a comparative analysis of the approaches. Based on the results of the analysis, recommendations have been formulated for applying one approach or another, taking into account limited resources. Conclusions: BPMN is the most preferred approach to modeling and describing notations in conditions of limited analytical capacities, because it has a sufficient level of detail and structure, which allows us to obtain a sufficiently universal model for analyzing accounting systems at the macro and micro levels. However, if there are no such restrictions, then the best way would be to combine these approaches to achieve specific goals (UML for digitalization of processes, EPC for forming a general idea of the system).