Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-06-122-3
DOI: https://dx.doi.org/10.15863/TAS.2023.06.122.3
Language: Russian
Citation: Safarov, J. I. (2023). About some features of the application of mathematical methods on accounting in the economy. ISJ Theoretical & Applied Science, 06 (122), 17-21. Soi: http://s-o-i.org/1.1/TAS-06-122-3 Doi: https://dx.doi.org/10.15863/TAS.2023.06.122.3 |
Pages: 17-21
Published: 30.06.2023
Abstract: Relevance. The implementation of the Government's program "Digital Economy of the Republic of Uzbekistan" should contribute to the creation of such an economic environment in which, through digital technologies, effective interaction of all economic organizations is ensured. Such interaction of subjects in the economic sphere in the context of digitalization requires both the development of a special regulatory system and the formation of new relevant personnel competencies using mathematical and computer methods. Target. The essence, advantages and disadvantages of innovative forms of organization of accounting in the digital economy are revealed. Identification of the most relevant areas for improving the quality of accounting activities and the development of a competency-based model for training specialists in the field of accounting in modern Uzbekistan. Tasks. The essence of the concept of the digital economy, as well as the advantages and disadvantages of the current software used in accounting in foreign countries, cloud technologies, blockchain technologies are explored. Determination of the characteristics of the accounting service of organizations in the context of digitalization. Identification of problems of modern methodology and accounting practice in Uzbekistan at the present stage. Methodology. General scientific methods of cognition of the methodological basis of the work: observation, generalization, comparison, deduction and induction, methods of analytical evaluation of the content of legal documents in the field of accounting and reporting. Results. In addition to the automation of accounting processes, the accounting service of companies in the digital economy has undergone a number of changes that have changed the functional purpose of both the accounting service of organizations and the accounting profession. These transformations require, first of all, a change in the competency-based model of training accountants. Conclusions. For the effective fulfillment of its tasks, accounting at the present stage has an insufficiently perfect methodological base, which requires serious improvement at the level of republican regulation.
Key words: Digital economy, software, blockchain, accounting, data aggregation system, automated accounting systems, subject, online services, client.
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