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CLOUD-BASED ACCOUNTING SOFTWARE: CHOICE OPTIONS IN THE LIGHT OF MODERN INTERNATIONAL TENDENCIES

The development of information technology combined with globalization, standardization, and proliferation of services based on the use of the Internet, and personal economic sanctions against some Russian software vendors in Ukraine made the search for new effective alternatives to existing programs among accounting cloud services extremely urgent. The purpose of the article is to study the international experience of cloud accounting software use, its strengths and weaknesses, threats and opportunities and to develop approaches to the choice of cloud services at the enterprises. The methodology which was used for analysing the advantages and disadvantages of implementing accounting software based on cloud technologies is SWOT analysis. The method of evaluating alternatives when choosing software provides for simultaneous comparison of its cost and a set of functional and technical characteristics. Results. Practically for all types of activities, the indicators of using cloud accounting services in Ukraine as in many other Eastern European countries (Poland, Greece, Bulgaria, Latvia, Romania, Hungary, etc.) lag behind the average European (31 countries analysed), and the worst situation is observed in the spheres of information and communications, professional, scientific, technical and real estate activities. Investing in the use of cloud products is at a low level due to their downsides related to privacy, trust, control, and data security. The choice of a cloud service or a cloud service provider must take into account the size of the enterprise, the volume of workflow, the number of employees, the forms of organization of accounting system, as well as the key service characteristics that we focus on in the article. Practical implications. Analysis and the right choice of cloud-based accounting software lead to the undeniable benefits for an enterprise (cost savings, convenience, mobility, etc.). This makes it possible to use the services, which are much cheaper than analogues, and most adapted to the conditions of business operations in a particular country. It also allows deepening the list of criteria for the choice of accounting software that would meet the needs of an individual enterprise. Value/ originality. Research data of the state and features of the application of accounting cloud services provide a better understanding of the current trends in their development and the place of Ukrainian enterprises among the leaders and outsiders in the international market for the users of such services.