Назарова К. О., Мойсеєнко О. М. COVID-криза як драйвер диджиталізації бухгалтерських процедур COVID-криза -як прояв глобальної фінансово-економічної, соціальної та політичної кризи -є серйозним викликом для світу в цілому та України зокрема, але, разом із тим, вона стала ключовим поштовхом для прискорення тренду диджиталізації та диджитал-трансформації. Метою статті є дослідження основних напрямів диджиталізації облікових процедур під впливом COVID-кризи та з'ясування проблемних питань, що виникають при впровадженні диджитал-технологій для цілей бухгалтерського обліку підприємств України. Наведено визначення поняття диджиталізації та її порівняння з диджитизацією на прикладі документування операцій для цілей бухгалтерського обліку. Виділено основні напрями диджиталізації бухгалтерських процедур -розширення застосування електронного документообігу, використання хмарних технологій, дистанційна (віддалена) робота. Визначено переваги використання можливостей диджитал-технологій в умовах дії карантину на всій території України. Обґрунтовано, що ефективність реалізації основних напрямів залежить від: подальшого вдосконалення процедур електронного документообігу як на рівні окремих підприємств, держав, так і на міждержавному рівні; підвищення рівня інформаційної безпеки для цілей використання хмарного ресурсу для зберігання даних, здійснення розрахунків, обміну даними, їх використання у зручній формі; виправлення дисбалансу між рівнями розвитку технологій та компетенцій бухгалтерських працівників. Перспективами подальших досліджень у даному напрямі є визначення можливостей розширення шляхів застосування диджитал-технологій для цілей бухгалтерського обліку та розробка концепції диджиталізації бухгалтерських процедур.
The aim of the article is to investigate main changing trends of tourism industry development in Ukraine under the impact of COVID crisis, to identify risks that tourism business faced during the crisis and proposed the main vectors of such risk management via the audit procedures implementation to minimize the negative impact on tourism business and country economy in general. The article investigates the main trends and performance of tourism industry development in Ukraine under the impact of COVID crisis. There were analyzed risks tourism business faced during the crisis and proposed the main vectors of such risk management via audit procedures implementation to minimize the impact on tourism business. Business strategy development of tourism under crisis impact requires balanced system of measures to overcome the crisis and become more strange by the help of quality business KPIs analysis and performing stable and permanent business goal updating by the help of audit risk management. There were proposed recommendation how to deal with the crisis business risk implementing audit risk assessment approach for domestic Ukrainian tourism business as well as tourism business in general. During the crisis companies should switch focus on domestic tourism, as foreign visitors stay away due to COVID-19; inbound arrivals decline by 44% to 7.5 million in 2020, while outbound departures decline by 48% to 10 million; recovery will be driven by domestic tourism in the shorter term; inbound arrivals to record a 16% volume CAGR over the forecast period, while outbound departures will record a 19% CAGR. To identify and manage crisis business crisis companies should focus on internal audit as instrument to minimization business losses. It should cover issues of identifying such risks, assessment it in order to estimate business result in case in nearest future company will faced crisis and give recommendation and procedures that should be focused on minimization tourism industry losses as a vital segment of country economy.
The article considers the impact of transformation processes on business in the context of digitalization. Equally important is the study of the impact of these processes on the training of professionals whose work has had a direct impact on these transformations – accountants, business analysts and auditors. These specialists are faced with the task of analyzing the impact of the facts and determining the change in business development strategy in the context of global digitalization. The field of audit both in the world, in general, and in Ukraine, in particular, was able to adapt extremely flexibly to the new realities of functioning in the digitalized world. In this article, the authors reveal the main trends of digitalization of audit in the conditions of economic transformation and limited business practices caused by this global pandemic of 2019-2020. At the same time, the processes of digital transformation are the driving forces of the economy. Computer technology is becoming increasingly involved in reforming the audit institution and changing the trajectory of the auditor's role in such a society.
The purpose of this study is to determine the development trends of the major determinants of the bank card market in eight countries of Central and Eastern Europe in the period from 2010 to 2019. Continuing a study carried out in 2018, further comparative analysis of the “Bank Cards Market Index” proposed earlier and based on a system of interrelated indicators of bank payment cards, ATMs and POS‑terminals, was carried out. We provide an overview of the rankings of Ukraine, Belarus, Moldova, Russia, Romania, Poland, Hungary, Slovakia using international ranking systems such as “The Legatum Prosperity Index,” “Doing Business,” “The Index of Economic Freedom,” and the “Вank Cards Market Index.” Further studies of three international ranking systems, as well as the “Bank Cards Market Index,” again confirmed the similarity of the development models of the bank card market in Poland and Ukraine. To study the impact of the digitalization of economics and Covid–19 on the bank card market, a deeper analysis of two cases (Poland and Ukraine, as two similar bank card markets) was carried out using the “Digital Evolution Index.” In the course of the research, it was concluded that the “Вank Cards Market Index” can be successfully used for further research of the banking sector of different countries. Also, the growth trend of cashless payments in the bank card market and the possible transformation of the market under the influence of Covid–19, and the global digitalization of economics were noticed. Taking into account the above trend, further studies of the system of interrelated indicators of bank payment cards, ATMs, and POS terminals should be carried out using the “Digital Evolution Index” or other international indexes that characterize the level of digitalization of the economy in the researched countries.
The article considers the impact of transformation processes on business in the context of digitalization. Equally important is the study of the impact of these processes on the training of professionals whose work has had a direct impact on these transformations – accountants, business analysts and auditors. These specialists are faced with the task of analyzing the impact of the facts and determining the change in business development strategy in the context of global digitalization. The field of audit both in the world was able to adapt extremely flexibly to the new realities of functioning in the digitalized world. In this article, the authors reveal the main trends of digitalization of audit in the conditions of economic transformation and limited business practices caused by this global pandemic of 2019-2020. At the same time, the processes of digital transformation are the driving forces of the economy. Computer technology is becoming increasingly involved in reforming the audit institution and changing the trajectory of the auditor’s role in such a society.
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