DIGITALIZATION. CONFUSION AMONG THE DEFINITIONS IN THIS AREA

Liudmyla Polyvana; Ludmila Kyrylieva; Olena Lytsenko

doi:10.32782/dees.3-2

Liudmyla Polyvana Kharkiv State Biotechnological University https://orcid.org/0000-0003-1204-9218
Ludmila Kyrylieva Kharkiv State Biotechnological University https://orcid.org/0000-0002-0793-5912
Olena Lytsenko Kharkiv State Biotechnological University

Keywords: digitalization, digitalization, digital transformation, digital transformation, accounting, accounting, information system, information system

Abstract

The aim and objectives of the article are solved, which allows generalizing the content of a number of terms and concepts in modern accounting. The purpose of the article is to reveal the differences between the concepts of "digitalization", "digital transformation", "digitalization" (or "digitalization"). The importance of understanding the essence of the concepts, covering the theoretical and practical aspects, is emphasized, since the incorrect use of terms, their combination and mixing leads to distortion of the digital transformation of information and negatively affects the development of the legislative framework. The article formulates approaches to the differences of these concepts and proposes the author's approach to solving the problem. The theoretical and practical significance of the work lies in obtaining proposals that contribute to solving the problem of methodological support of digitalization in accounting in the conditions of digital support in the practical activities of Ukrainian enterprises in the formation of internal documents on the organization of digitalization of the accounting process in the conduct of control procedures.

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