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The article examines changes in accounting practices, focusing on technology adaptation and international standards.
The article examines the key trends and changes that have been applied in the field of accounting by 2025. Given the rapid development of technology, the globalization of business and changes in legislation, the author analyzes how these factors affect the formation and presentation of accounting information. The main focus is on the introduction of digital technologies and process automation, which contributes to increased efficiency and transparency of reporting. The advantages of using cloud solutions and artificial intelligence for data processing are considered, as well as the impact of international standards on accounting practice. The article also discusses the challenges faced by organizations in the process of adapting to new requirements, including the need to improve the skills of accountants and the introduction of new control systems. In conclusion, the importance of flexibility and willingness to change is emphasized for the successful implementation of accounting in a dynamic business environment.
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Bammathanova et al. (2025) studied this question.
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