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 aim of the paper is to analyse the opinion of enterprise representatives upon the risk of errors occurrence in selected areas of accounting. Research presented in this paper explains the view of enterprise accountants upon the risk of errors occurrence, both unintentional and intentional, aimed towards the creation of so called „creative accounting“. The research itself, done on a sample of 232 Czech enterprises, was based on questionnaire investigation which focused on perception of problematic areas influencing the quality of accounting information. The obtained set of data was evaluated using descriptive method and mathematical/inference statistics. Special testing was done at hypotheses on concordance of two mean values and at the Friedman test. Evaluation of problematic rates of individual areas of accounting revealed that practically each observed area of accounting is connected with specific difficulties. The major causes of problems are tax impacts, namely in the area of the cost, time differentiation and of revenues and also difficulty in pricing, especially in the area of inventories and fixed and financial assets. High respondents´ concordance on rating individual accounting areas as to the risk of an error occurrence was detected. It stemmed from the research that the risk of formation of unintentional errors is subjectively rated as the highest in the areas of conjectural and adjusting items and the lowest at asset and depreciation classification. Rating the space for intentional distortion of accounting statements indicates a very reserved attitude of the respondents. The results have proved that in the respondents´ opinion practically all areas of accounting give space for occurrence of errors. The results of the research provided a somewhat different perspective on the issue of accounting errors in comparison with results published by other authors who used objective assessment of error rate as a departure point.