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ИД «Финансы и кредит»






International Accounting

Trends and prospects for accounting automation in agriculture

Vol. 23, Iss. 3, MARCH 2020

Received: 12 February 2020

Received in revised form: 17 February 2020

Accepted: 19 February 2020

Available online: 16 March 2020

Subject Heading: Managerial accounting

JEL Classification: F63, M41, Q12

Pages: 276–285


Akmarov P.B. Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation

ORCID id: not available

Knyazeva O.P. Izhevsk State Agricultural Academy (Izhevsk SAA), Izhevsk, Udmurt Republic, Russian Federation

ORCID id: not available

Subject This article analyzes the reasons of lagging of accounting automation in agriculture behind other sectors of the economy, as well as the trends in its development in the context of Russia's digital economy formation.
Objectives The article aims to highlight the importance of accounting automation in the development of production, the current trends in information technologies application in the agricultural industry, and the prospects for their development in the management of enterprises and accounting organization.
Methods For the study, we used statistical inquiry, classification, generalization and grouping.
Results The article talks about the cost-effectiveness of the introduction of modern accounting automation systems. It offers a promising version of agricultural accounting automation technologies based on the application of cloud computing and remote databases. The article also describes the specifics of the application of accounting automation programs in agricultural organizations. The case of the agricultural industry of Udmurtia shows the impact of accounting automation on the efficiency of production.
Conclusions and Relevance Automation of accounting in agriculture is an integral part of the development system of the Russian digital economy. This material will be useful to the management and accounting services of agricultural organizations in working out development plans and improving management, academic and pedagogical workers to assess the current state of automation of accounting and solving future problems of informatization of management in the agricultural sector. The results of the study can be applied in the theory and practice of accounting automation.

Keywords: digital economy, information technology, account automation, production efficiency


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