Development of information technologies for the twenty-first century. as an accounting digitalization tool

Gulumyan D. S.

Currently, the whole world is moving along the path of the "digital revolution," penetrating into all spheres and processes of society, including financial statements. This article will consider artificial intelligence, robotization processes, which are everywhere introduced into accounting to simplify the effective conduct of internal work of the organization, excluding human errors and minimizing the cost of hiring employees. The article conducted a study of the use of digital technologies in the compilation and transfer of reports in foreign countries in comparison with Russian experience.

Keywords:accounting, financial reporting, information collection and analysis, digital economy, artificial intelligence, digital technologies, robotization, RBA technology, ERP system, RPA platform.