Accounting, as a special, rather complex and respected type of human activity, has really died. Gone are the days when a person who found the strength to master the wisdom of debit and credit immediately became the owner of magical perks. He could talk to the tax office and make sure that the warehouse was not robbed. Despite the fact that he did not stand day and night next to the warehouse with a gun, but used the magic of numbers, sitting in a comfortable office. Now the 1C program is talking to the tax authorities. And what they whisper about there, it seems, soon no one will know. And the warehouse is guarded by a wonderful algorithm called "control of negative balances" (it's bad, though, it's worth it, but that's a topic for another conversation). The person is left with only the unenviable role of the data entry operator. And even then, for now.Very soon the programs will finally learn to exchange data without the participation of human operators, and we will have a real and ubiquitous "skynet".
This is not to say that such conversations are completely divorced from reality, but they are still based on ignorance. Technology doesn't ruin people's lives. Yes, they change it. And, yes, they are forced to learn new things. But this new life is certainly better than the old one. Technology does not limit people, but on the contrary, gives them new, hitherto unseen opportunities and abilities. And I want to show this with one specific example related to accounting.
Let's imagine a person and some accounting system. For simplicity, let this be some kind of perfect inventory control. Something comes to the warehouse, something leaves. For each operation there is a so-called. primary document. The data of primary documents are immediately entered into the database. The task of a person is to organize rational control over the process in order to prevent discrepancies between primary documents and data in the accounting system.
The person decides to check each primary document with the data in the system. But this is where the problem arises. The fact is that you cannot just check a specific document with the system data once. Then put this document aside and forget about it forever. The data in the system may change and this will require re-verification. And the saddest thing is that the one who changed the data will not necessarily be eager to tell you about it. On the contrary, it will be in his best interest that no one ever knows about the change. For example, someone changes in the receipt document "110 pieces at a price of 101 rubles" to "101 pieces at a price of 110 rubles". Assigns 9 pieces to himself. And not without reason he hopes that neither a reconciliation with the counterparty (110x101 = 101x110), nor an inventory will reveal anything. You can create an arbitrarily sophisticated system of access rights.And no less sophisticated system for logging changes. The result of your efforts will only be an increased sense of confidence in you. And this is exactly what completely suits the one who stole 9 pieces from you. It's good, he will tell himself, that they are so confident. Let them continue to be sure of the same. Or even stronger. We need to give them a couple more ideas. There is no other way to track changes, except how to reconcile absolutely all documents every time. Previously, such a decision did not even occur to anyone. Or at least it didn't stay there longer than microseconds. This seemed obviously impossible. But ... as one Russian poet quite rightly noted: the impossible is possible.which completely suits the one who stole 9 pieces from you. It's good, he will tell himself, that they are so confident. Let them continue to be sure of the same. Or even stronger. We need to give them a couple more ideas. There is no other way to track changes, except how to reconcile absolutely all documents every time. Previously, such a decision did not even occur to anyone. Or at least it didn't stay there longer than microseconds. This seemed obviously impossible. But ... as one Russian poet quite rightly noted: the impossible is possible.which completely suits the one who stole 9 pieces from you. It's good, he will tell himself, that they are so confident. Let them continue to be sure of the same. Or even stronger. We need to give them a couple more ideas. There is no other way to track changes, except how to reconcile absolutely all documents every time. Previously, such a decision did not even occur to anyone. Or at least it didn't stay there longer than microseconds. This seemed obviously impossible. But ... as one Russian poet quite rightly noted: the impossible is possible.Previously, such a decision did not even occur to anyone. Or at least it didn't stay there longer than microseconds. This seemed obviously impossible. But ... as one Russian poet quite rightly noted: the impossible is possible.Previously, such a decision did not even occur to anyone. Or at least it didn't stay there longer than microseconds. This seemed obviously impossible. But ... as one Russian poet quite rightly noted: the impossible is possible.
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With this simple example, I wanted to show that technology can and should be humane. Do not limit a person, but, on the contrary, open new horizons for him. Of course, data control is an important topic, but this is far from all that is in the accounting. I am sure there will be (or even already exist) other technologies that will expand human capabilities in the field of accounting. Accounting, as an institution to protect the interests of business participants, is certainly not dead. He just becomes different. Better and more reliable. At the same time, the role of a person does not decrease, but on the contrary, as a person's capabilities grow, his role in the process also grows.