Theoretical fundamentals of accounting and reporting information construction in the digital economy environment
Date
2021-03-01
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Видавництво Львівської політехніки
Lviv Politechnic Publishing House
Lviv Politechnic Publishing House
Abstract
Modern theoretical and applied
principles of digitalization and its impact on the
information security of enterprises are revealed. The
main digital trends that determine the directions of
development of accounting and financial reporting.
Peculiarities of the Ukrainian economic environment
and possibilities of introduction of the means of
informatization developed in the world theory are analyzed.
The mechanisms of large-format automation of financial
reporting processes and the use of document flow in the
activities of Ukrainian enterprises are studied. The
hypothesis of this study is the assumption of the positive
impact of digital technologies in the reporting of socially
significant Ukrainian enterprises. The study used general
and specific research methods, namely: the method of
systematic analysis of domestic and foreign experience
in the digital economy to justify a systematic approach
to the study of phenomena and processes of building a
new paradigm of interaction of economic agents;
dialectical method for studying the genesis of the digital
economy as a defining trend of modern global socio
economic development; method of induction to determine
the factors influencing the environment of digitization
of accounting information; the grouping method provided
systematization of factors influencing the development
of digitization processes, etc. It is substantiated that
digitalization as an environment for economic processes
and operations will lead to changes in methodological
tools of accounting and virtualization of accounting
processes.
Description
Keywords
digital economy, digitalization of financial statements, QR-code, automation, electronic document management, accounting
Citation
Skasko O. Theoretical fundamentals of accounting and reporting information construction in the digital economy environment / O. Skasko, I. Manchur // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2021. — Vol 8. — No 1. — P. 14–19.