Розвиток організації бухгалтерського обліку під впливом технологічних змін

The accounting organization is developing under the influence of technological changes at a rapid pace. Traditional methods of maintaining accounting documentation and data processing have acquired a new meaning. Accounting automation, blockchain, the Internet of Things, the introduction of cloud technologies, the use of artificial intelligence have dramatically changed accounting. New payment systems have appeared that help ensure the security and transparency of accounting data. The study describes the historical aspects and transformational changes in the development of the accounting organization. The introduction of new technologies provides not only the automation of calculations and data storage, but also allows you to integrate accounting processes with other functions of the enterprise, such as inventory management, the production process and financial analytics. The use of artificial intelligence and machine learning in accounting allows you to automatically analyze large volumes of data, which helps in forecasting financial indicators and identifying potential financial risks. Enterprises must take into account new approaches to storing, processing and transmitting data, which creates the need for constant training and retraining of personnel. In conclusion, the development of accounting organization in the context of technological changes creates new opportunities for optimizing business processes, increasing the efficiency of financial management and strengthening trust in the financial reporting of companies. Modern technologies, such as the Internet of Things, artificial intelligence and blockchain, are already actively used in accounting, which opens up new opportunities for the development of the profession and ensuring more effective financial management.