INNOVATIVE INSTRUMENTS IN ACCOUNTING AND THEIR IMPLEMENTATION IN THE AGRARIAN SPHERE

Abstract

The investigations of innovations in the world modern practice of accounting and can be implemented in the system of accounting and analytical support of national  agrarian  enterprises are the goal of this article.

The scientific novelty is systematization of the most perspective innovative tools which can be implemented in the information and analytical system of national agrarian management support in the conditions of the active  digitalization processes development in the world economy.

Today, under modern conditions, active processes of digitalization and the formation of digital economic systems appear have been considered as technological basis for further innovations in accounting appear. The key task of modern accounting is to improve and simplify the basic accounting processes and to fully meet the needs of users of economic information. National agrarian enterprises have already used the digital accounting, without paper accounting, automation of monitoring of accounting objects using an information and logistics model in their practice. The agricultural sector is a specific type of economic activity. The main its features have affected on the system of organization of the accounting process. As key innovations that can be implemented in modern agricultural business processes in the system of accounting and analytical support to agro-management were identified: digital technologies in accounting, technologies of "cloud" accounting, use of structured databases with great analytical potential, blockchain technologies and contactless identification of accounting data, artificial intelligence, mobile accounting programs.

Modern accounting should be transformed into a proactive type of accounting and information support of agricultural management and contribute to the solution of strategic objectives of business development. Improving the system of management and financial reporting taking into account the strategic needs of agricultural management and modern innovative accounting tools are forming  the prospects for further research.