Transformation of information and communication technologies in the field of accounting and reporting

The article considers the stages of application and development of digital information technologies and automated systems in the accounting of enterprises. Two definitions of information technology are considered: a system of methods, rules, techniques, skills applied to information in order to obtain an information product that has partially or completely initially absent properties, consumer characteristics, parameters, etc., and sometimes qualitatively new information (in general form - a new subject essence) and knowledge; a system of methods and ways of collecting, registering, accumulating, storing, searching, processing, transferring and protecting information, as well as extracting knowledge. Information technologies are defined as a means of making a profit, determined by the degree of stability of the functioning of an economic entity. New information technology (NIT) involves the widespread use of microprocessor technology, personal computers, friendly interfaces of instrumental software and communications. The subsystem of accounting and reporting is described as the possibility of using information for the operational management of the financial and economic activities of the enterprise, the preparation of financial statements, and the calculation of the cost of production. The new information system should carry a positive charge of changes that multiply the traditional strengths of the enterprise, optimize its structure and management methods, and eliminate outdated forms and management methods that hinder business.