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ИД «Финансы и кредит»






International Accounting

Innovative technologies in accounting

Vol. 22, Iss. 4, APRIL 2019

Received: 24 January 2019

Received in revised form: 18 March 2019

Accepted: 1 April 2019

Available online: 15 April 2019

Subject Heading: Managerial accounting

JEL Classification: M41, Q56

Pages: 393–408


Filin S.A. Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation


Chaikovskaya L.A. Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation


Satymbekova K.B. M. Auezov South Kazakhstan State University, Shymkent, Republic of Kazakhstan

ORCID id: not available

Subject The article analyzes cloud technologies and blockchain when they are used for accounting purposes. We also focus on their distinctions, weaknesses and strengths for accounting, including online accounting services for State-financed and outsourcing companies as the promising working environment for accountants.
Objectives The research identifies the specifics of modern information technologies and key advantages of using them in accounting. We also determine and analyze trends in the automation and improvement of accounting processes.
Methods The research employs methods of analysis, synthesis and logic study on the basis of the creative and informative approach.
Results We outline our recommendations for automating and improving the accounting process. Having analyzed the existing trends in accounting developments, we proposed promising aspects for further automation and improvement of financial and tax accounting.
Conclusions and Relevance The use of cloud-based blockchain technologies will open new opportunities for all companies since they may enjoy the convenience of online accounting services due to lower costs, flexibility of services and accessibility of relevant information.

Keywords: cloud technology, blockchain, information technology, accounting, online accounting, accountant, discounting


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