ІННОВАЦІЙНІ ТЕХНОЛОГІЇ В СИСТЕМІ ФІНАНСОВОГО ОБЛІКУ: ВИКЛИКИ ТА МОЖЛИВОСТІ

The article comprehensively investigates the impact of innovative technologies on the functioning of the financial accounting system of modern enterprises. The essence of digital transformation in the accounting sector and its role in ensuring the efficiency, reliability and analytical depth of financial information are revealed. Particular attention is paid to such tools as automation of accounting processes, the introduction of cloud computing, the use of big data analytics (Big Data), as well as artificial intelligence tools, which do not allow optimizing the implementation of management decisions. The study develops the main challenges associated with the digitalization of accounting, in particular the issues of integrating new technologies with existing systems, the need for personnel training and cybersecurity risks. The main areas of IT implementation in accounting activities are identified, which increase the quality and transparency of accounting information with the solution of operational and strategic tasks of the management system. It is determined that the dynamic development and continuous improvement of digital solutions in the field of accounting open up new prospects for increasing the efficiency of accounting processes and strengthening the competitive positions of business entities, which is especially important in the context of global challenges and uncertainty. The directions for increasing the efficiency of innovation implementation through strategic planning, regulatory support and development of digital competence of personnel are substantiated. It is concluded that the use of innovative technologies is a key factor in increasing the flexibility, accuracy and competitiveness of the accounting system in the digital economy.