Annotation

The article is devoted to studying the impact of modern information and communication technologies on organization of accounting in order to ensure fulfilment of the tasks which are approved by the regulatory base for accounting and reporting. The authors outline theoretical principles of accounting in the conditions of the information technologies development, pay attention to the priority of studying the information and communication technologies in terms of their impact on the organization of accounting and improvement of accountant’s professional qualification.

It is marked that the information and communication technologies are some of the instruments to ensure competitiveness, i.e. production and sale of products in order to get profit for simple and extended reproduction. It is determined that the information and communication technologies contribute to the rational use of resources, influence the level of economic safety of enterprises, maintain continuous activities of business entities, and identify the trends of applying methodologies and development of professional activity in accounting. The research gives characteristics of the promising kinds of information and communication technologies in the field of accounting, particularly cloud technologies; technologies of software robots and artificial intelligence; blockchain technologies; big data technologies; Internet of things.

The authors interpret the concept of «information and communication technologies» as a system of methods and ways of collecting, accumulating, registering, transferring, reproducing, storing, searching, modifying, analyzing, protecting and providing the needed information for users referring to their search requests and it is based on application of the modern automatic and software tools. The work proves importance of the information and communication technologies in the organization system of accounting at an enterprise. It is noted that application of the information and communication technologies needs reorganization of accounting at enterprises that suggests automation of some spheres of accountants’ professional activity and requires permanent improvement, i.e. acquiring new skills and competences by specialists.