Generolo Jono Žemaičio Lietuvos karo akademija

The article reveals the role of modern information technologies in the accounting system. Features of transformation of accounting principles and functions in conditions of their application are considered. The special feature technical-technological development is cyclisity. Every technological cycle is characterized by the revolution and the existence of the leading sectors of economy. The types of computer information technology and economic problems in the context of technological cycles are investigated. Change in technological cycles leads to the transformation of the theory of accounting and its practical application. The development of the accounting system is increasingly directed at the creative professional judgment of experts under condition of the existence of and assumption on the polivariative approach to the choice of one or another method of presentation of information in the system. Such an approach to the selection of accounting estimates is possible in case the highly intelligent tools are present, such as the modern information systems. On the basis of statistical data, the authors prove that the use of information and communication technologies in enterprises of Ukraine is increasing year by year, in particular of cloud computing. The article investigates the place of Ukraine in the ranking according to the index of development of information and communication technologies among other countries of the world. Information systems and accounting technologies serve as a link between business activities and managers at all levels of decision-making. The authors suggest an intellectual cycle for the formation and implementation of enterprise strategy using modern global information resources, which are obtained from the use of modern information technologies with a strong intellectual potential. The prospects for the introduction of technologies of artificial intelligence, as one of the features of the sixth technological way, in accounting are revealed.

The paper presents a calculation technique and projections on the indices of social efficiency of sustainable land management. The relevance of this study is determined by the authors’ technique measuring social, economic and environmental efficiency parity, and its implementation prospects in the context of more sustainable land management in Ukraine as a country that has tremendous potential for its use with a potential worldwide impact on food markets. The paper is aimed at presenting the technique of projecting social efficiency of land management in the context of sustainable development. Projections about the integral efficiency of land management are made according to the developed criteria (productivity, motivation, consistency) using the map of projected effects using conventional and relative, as well as absolute input parameters. This enables improved information support during the formation of national sustainable development strategy of land relations development. The authors substantiate the methodological approaches to planning parameters of land use in dynamics, which are based on determining the impact, including social one, and evaluation of social efficiency of sustainable land management, which allow diagnostics at meso- and macroeconomic scale and can also become tools for scenario modeling.