Digital Technologies in the Field of Accounting: Main Opportunities and Risks

Бардаш, Сергій Володимирович; Грабчук, Ірина Леонідівна

doi:10.32702/2307-2105-2021.9.18

Cited by 6 publications

(4 citation statements)

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“…The study determines that enterprises use certain types of digital technologies in accounting and auditing. Thus, most scientists [8][9][10] distinguish the following types of digital technologies that are used in accounting and audit (Fig. 1).…”

Section: Resultsmentioning

confidence: 99%

“…Bardash & I.L. Grabchuk divided the process of applying digital technologies in accounting at Ukrainian enterprises into three stages: collection and registration of primary data, formation of business transactions, and obtaining results for the reporting period [10]. The authors believe that this approach is a prerequisite for the use of a flowchart for selecting digital technologies in accounting and auditing at Ukrainian enterprises.…”

Section: Discussionmentioning

confidence: 99%

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Application of Digital Technologies in Accounting and Auditing at Enterprises of Ukraine

TENYUKH¹,

PELEKH²,

KHOCHA³

2022

Scientific Bulletin of Mukachevo State University Series “Economics”

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The rating of Ukraine among European countries in the field of digitalization of economic processes is high. Ukraine has chosen the path of maximum digitization of the national economy. To ensure successful economic activity at Ukrainian enterprises, it is important to introduce and use digital technologies in accounting and auditing. In the practice of accounting, a number of digital technologies are used, each of which has its own advantages and disadvantages. When choosing one or another digital technology, the management apparatus of enterprises takes into account its capabilities and peculiarities of activity. The relevance of the work lies in the importance of introducing digitization of accounting and auditing processes to facilitate the monotonous and uniform work of enterprises and to minimize errors in documents and reporting. The purpose of the article is to study the peculiarities of the use of digital technologies in accounting and auditing at enterprises of Ukraine. When writing the article, general scientific and specific methods were used, among which preference was given to the following: analysis, comparison, observation, synthesis, generalization, abstraction, induction, deduction, graphic. Based on the results of the research, the main types of digital technologies used by Ukrainian enterprises in accounting and auditing were identified, and the specifics of their use were determined. The paper analyzes the level of use of various types of digital technologies in accounting and auditing, outlines their advantages and disadvantages. Statistical data on the use of cloud technologies in accounting and technologies for working with large data sets at enterprises of Ukraine in 2018-2021 were analyzed. Conclusions were made regarding the prospects of using digital technologies in accounting and auditing at Ukrainian enterprises. The practical significance of the obtained results lies in the application of the block diagram by Ukrainian enterprises, which will help in choosing the implementation of a particular digital technology in the enterprise's activities. The manager will be able to familiarize himself with the advantages and disadvantages of each digital technology and make the optimal decision

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Section: Resultsmentioning

confidence: 99%

Section: Discussionmentioning

confidence: 99%

Application of Digital Technologies in Accounting and Auditing at Enterprises of Ukraine

TENYUKH¹,

PELEKH²,

KHOCHA³

2022

Scientific Bulletin of Mukachevo State University Series “Economics”

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“…Keywords: management accounting, digital technologies, public sector, enterprise, actuarial accounting, reporting, cloud services, agricultural sector, Amalgamated Territorial Community. [2], І. Л. Грабчук [2], Б. М. Данилишин [5], Ю. А. Косянюк [14], С. Я. Король [6], А.О. Клочко [6], О. С. Лемішовська [9], В. І. Лінинська [9], О. О. Осадча [11], О. В. Павелко [11], Д. С. Погрібняк [12], С. В. Руденко [12], О. А. Топоркова [14], Н. Л. Шишкова [16] та інших.…”

Section: Discussionunclassified

Digital Technologies for Management Accounting in the Public and Private Sectors of the National Economy

Manachynska

2023

BCHITE

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Under martial law, public and private sector entities have found themselves in a rather difficult financial situation, which, accordingly, negatively affects efficiency of their functioning and requires a comprehensive reorientation of the strategy and tactics of managing their activity. Accounting system is the information content for building an effective management system, an important subsystem of which is management accounting in the digital environment of Ukrainian software products. This, in turn, determines relevance of the study. The purpose of the article is to research and substantiate the necessity and peculiarities of Ukrainian management accounting digital technologies and cloud services usage at public economy sector institutions as well as private sector enterprises, in order to increase their economic efficiency and to ensure the accounting data security in war conditions. In the course of the study, the author used general scientific theoretical methods of cognition: system analysis - to clarify the main categories of the study; visual interpretation - to visualize screen forms and dialog modes of functioning of software products and cloud services with the implementation of management accounting functions. The article makes an attempt to substantiate the need to introduce digital management accounting technologies in the public and private sectors of the economy in order to improve their efficient functioning under martial law in the context of post-war recovery of the national economy. The author proves the necessity of introducing digital management accounting technologies and specialized cloud services into the practice of public and private sector entities in order to increase efficiency of their functioning in the context of difficult financial situation and martial law in Ukraine and to ensure the required level of security of accounting reporting data. The article comprehensively substantiates the peculiarities of use and the need for practical implementation of Ukrainian digital management accounting technologies and cloud services in the activities of public and private sector institutions, which made it possible to objectively reveal the range of software products from domestic developers. Prospects for further research have be defined as follows: to provide a theoretical and practical justification for the need to introduce actuarial accounting into the modern Ukrainian digital environment by separating it into a separate module "Actuarial Accounting" with the implementation of the procedure for transforming financial statements into actuarial management reporting in the context of European integration trends in the Ukrainian economy.

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“…По-перше, значно зростають обсяги використання електронних документів, по-друге, з'являється можливість автоматичного складання первинних документів. Крім того, нові технології створюють нові можливості для створення нових умов безпеки даних» [3].…”

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Development of Accounting in Conditions of Digitization of the Economy

Dovbush,

Iryna Belova

2023

INNOVATIVE ECONOMY

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Purpose. The aim of the article is to study the development trend of accounting in the theoretical and practical plane in the conditions of total digitalization of the economy. Methodology of research. The research was conducted using a dialectical approach to the study of the current state of development of the digital economy. In the process of research, general scientific and special methods were used, in particular: the analytical method was used when reviewing literary sources; the classification method made it possible to differentiate the main components of digital accounting, and the description method – to provide them with a detailed description; the monographic method was used in the study of literary sources on issues of digital economy and accounting, the system and analytical method was used in the processing of the received information. Findings. It was determined that the digital economy is an information and communication environment of economic activity on the Internet, the result of the transformational effects of new technologies of general purpose in the field of information and communication. It is substantiated that the automation of accounting is one of the components of digitalization of business, which helps companies to use resources effectively and increase competitiveness in the market. The basic principles of the functioning of the digital accounting platform, which allow creating the latest electronic systems with a significant number of users, have been revealed. Originality. The interpretation of the concept of “digitalization of accounting” was clarified, which, unlike the established ones, interprets it as an intensive process of introducing modern digital technologies into the accounting process; application of constructively modified methods, accounting and analytical tools to improve the quality of collection, generalization, systematization, analysis of large volumes of data, their support, control and creation of a single information system for the needs of the company's management, as well as ensuring conditions for the availability and promptness of information for interested parties with the growth of its credibility. Practical value. The obtained results of the study will contribute to increasing the efficiency of the formation and development of accounting in the conditions of the digital economy and will become the basis for further scientific developments in this field. Key words: digital economy, information technologies, accounting, digital accounting, digital technologies

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Digital Technologies in the Field of Accounting: Main Opportunities and Risks

Cited by 6 publications

References 1 publication

Application of Digital Technologies in Accounting and Auditing at Enterprises of Ukraine

Application of Digital Technologies in Accounting and Auditing at Enterprises of Ukraine

Digital Technologies for Management Accounting in the Public and Private Sectors of the National Economy

Development of Accounting in Conditions of Digitization of the Economy

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