FUNDAMENTAL PROBLEMS IN THE ORGANIZATION OF ACCOUNTING INFORMATION PROCESSES IN MODERN ENTERPRISES WITH INTERNATIONAL BUSINESS

Abstract

The development of the modern world economy is influenced by two powerful forces - globalization and digital technologies, which have led to a new digital era in the conditions for information exchange and doing business. The processes of globalization of business activity, global integration of markets, digital transformation in business and introduction of new business models are becoming increasingly rapid. In the course of these dynamic changes, economic information, including accounting information, plays the role of an extremely important factor and resource. An undeniable fact is the constantly growing importance of this information in the conditions of today's digital world. The main goal of the development of this article is to highlight key problems in organizing accounting information processes in modern enterprises engaged in international business and to offer possible directions for their solution. The specific basic tasks that the author sets for the realization of the defined goal are: - substantiation of the leading role of accounting information in the process of managing international business in today's conditions of globalization and digitalization; - arguing the need to improve the organization of the processes of creation, transmission and use of accounting information for the purposes of making management decisions for the international business operations of modern enterprises; - placing special emphasis on fundamental issues concerning the organization of accounting information processes and guidelines for their successful resolution in order to ensure effective management of the international business of the enterprise; - identifying key organizational problems and shortcomings related to the conduct of accounting information processes in enterprises engaged in international business in modern conditions and outlining opportunities for overcoming them. From a methodological point of view, a significant contribution to achieving the goal and tasks of the scientific research is made by the application of two approaches - systematic and interdisciplinary. The study of the organization of the processes of providing and using accounting information for the purposes of international business management is based on the application of the systematic approach. The justification of the role and importance of the information provided by accounting and the consideration of organizational problems in the implementation of accounting information processes in enterprises with international business are realized in the context of the interrelationships between accounting and modern management and marketing. In the course of studying the problems, the methods of analysis and synthesis, induction and deduction, observation, etc. are also used.