ASSESSING THE EFFICIENCY OF AN ACCOUNTING SYSTEM IN THE CONTEXT OF BUSINESS CIVILIZATION

Abstract

Annotation. The article examines the main aspects of the effectiveness of accounting in enterprises, the impact of the digital economy on the accounting profession, its prospects, the use of modern technologies and accounting programs, the transformation of accounting with the requirements of the digital economy and the direction of its assessment. The article is devoted to the study of changes in the content and functions of the accounting profession under the influence of the digitalization of the economy. The relevance of the topic is due to the accelerated introduction of automated accounting systems, cloud technologies and blockchain into the practice of enterprises in the Kyrgyz Republic, which transforms the traditional role of an accountant. To identify the key areas of transformation of the accounting profession and to develop a scientifically based model of Accountant 4.0 competencies that meets the requirements of the digital economy of the Kyrgyz Republic. The influence of digitalization processes on the content, functions and requirements for the accounting profession in the conditions of the market economy of the Kyrgyz Republic is considered. The urgency of the problem is substantiated in connection with the massive introduction of automated accounting systems, cloud services and blockchain technology, which change the role of an accountant from an operator of primary data to an analyst and interpreter of economic information. To identify the main trends in the accounting profession and develop proposals for adapting the training system and accounting practices to the requirements of the digital economy.