Volume 11 - Issue 54
/ June 2022
243
https:// www.amazoniainvestiga.info ISSN 2322- 6307
DOI: https://doi.org/10.34069/AI/2022.54.06.23
How to Cite:
Nazarova, H., Kashchena, N., Nesterenko, I., Kovalevska, N., & Kashperska, A. (2022). Theoretical and methodological aspects of
improving the functioning of the accounting system. Amazonia Investiga, 11(54), 243-255.
https://doi.org/10.34069/AI/2022.54.06.23
Theoretical and methodological aspects of improving the functioning
of the accounting system
Aspectos teóricos y metodológicos de la mejora del funcionamiento del sistema contable
Received: May 8, 2022 Accepted: June 13, 2022
Written by:
Nazarova Halyna92
https://orcid.org/0000-0001-7401-0402
Kashchena Nataliia93
https://orcid.org/0000-0001-7069-8860
Nesterenko Iryna94
https://orcid.org/0000-0002-3892-8248
Kovalevska Nadiia95
https://orcid.org/0000-0002-2758-5972
Kashperska Anastasiia96
https://orcid.org/0000-0001-7382-1246
Abstract
The objective of this article is to improve the
accounting system through the development of
the network accounting system vectors based on
software products that determine the
perspectives of the accounting service. The
research used different methodological tools
such as comparison, analysis, modeling and
generalization. The main result is an
organizational model of the transition to a
network accounting system based on certain
modern software products will have an impact on
the development of business units and the
economy as a whole. The need to further develop
the accounting system has been demonstrated
through the phased application of the network
accounting system model using digital
technologies, which contributes to a timely
response to the challenges and risks of our time.
Keywords: program, networks, system,
accounting, information, economy, digital,
infrastructure.
92
PhD of Economics (Candidate of Economic Sciences), assistant professor department of audit, accounting and taxation, faculty of
economics, Central Ukrainian National Technical University, Ukraine.
93
Doctor of Economics, Professor, Head of the Department of Accounting, Auditing and Taxation Faculty of Economic Relations
and Finance, State Biotechnological University, Ukraine.
94
PhD in Economics, Associate Professor of the Department of Accounting, Audit and Taxation Faculty of Economic Relations and
Finance, State Biotechnological University, Ukraine.
95
PhD in Economics, Associate Professor of the Department of Accounting, Audit and Taxation Faculty of Economic Relations and
Finance, State Biotechnological University, Ukraine.
96
PhD in Economics, Associate Professor of the Department Accounting, Audit and Taxation Faculty of Economic Relations and
Finance State Biotechnological University, Ukraine.
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Introduction
In economic conditions associated with the
challenges of our time a key resource for
improving the efficiency of business
management of both Ukrainian and foreign
companies affecting the development of the
economy as a whole is information and technical
support.
The problem of the study is that information is an
integral part of accounting procedures and plays
an important role in assessing the risks of
influencing the development of business units
and the economy. Especially important in
wartime conditions, which leads to a downturn in
the economy, which requires significant changes
in the organization of the functioning of the
accounting system using the tools of digital
technology.
The vector of the study is aimed at sufficient
provision of business units and the economy as a
whole with the necessary information, needing to
improve accounting technology through the use
of modern information resources of domestic
production, and as a consequence of the
development of a network accounting system and
the formation in the future.
Purpose of the study. To characterize the
process of improving the functioning of the
accounting system by assessing the essence and
problems of integration of digitalization
mechanisms in order to develop vectors of
development of a network accounting system
based on domestic information software products
that will determine the prospects of accounting
services.
To achieve the result of the study, the following
tasks are defined:
1. To analyze the accounting system as
information support for business
management on economic development;
2. Identify areas to improve the
informativeness of the accounting system
through the development of vectors of
accounting technology based on modern
software products that will facilitate the
creation of a unified digital infrastructure as
an effective way of business management in
modern conditions, and as a consequence of
the transition to a network accounting
system.
Literature Review
The chosen topic of the research correlates with
the modern vector of scientific research of
theorists and practitioners from different
countries on the improvement of the accounting
system as an effective tool for managing the
development of the economy. In particular, the
formation and development of accounting in the
conditions of the digital - economy (Hagen,
2018). The pros of digitalization in a growing
innovation environment are highlighted, which
will improve efficiency, minimize costs, and
rapid growth of data, which will lead to the use
of modern software products and will contribute
to the development of the economy in the long
run (Schwab, 2016). The prospect of expanding
information to predict the future, which
contributes to controlling, meeting the criteria of
comprehensiveness and integration, provides a
holistic view of the activities of business units in
the past, present, and future time. The use of the
system approach contributes to quality
management based on the identification and
solution of problems while integrating and
directing new tools to influence the activities of
all services to meet the set future objectives,
which is especially important today in the context
of the development of digital technology. A
study of audit quality in an information
technology environment in Vietnam (Nguyen et
al., 2020) compared approaches to illustrate
potential IT audit quality factors. The results
show that independence, accounting knowledge,
and skills for auditing are the most important
factors, i.e., auditors must have sufficient
competent and professional skills to conduct
high-quality audits, especially in IT
environments.
That is, the functioning of the new economy is
associated with increased investment in new
technologies (Mandel, 2001), where high rates of
growth are driven by the growth of capital
productivity, which will be observed only if the
prices of information technology equipment will
tend to decrease, which will increase productivity
not only for the computer industry but also for
the economy as a whole.
It is important that the new economy does not
change economic laws but demonstrates a new
quality of growth and opens new opportunities
for business and economic development in
general. Benefits from the development and
implementation of the Internet are significant and
will be even greater, as there is a direct link
between information technology and production
volume, i.e., it promotes the development of the
Nazarova, H., Kashchena, N., Nesterenko, I., Kovalevska, N., Kashperska, A. / Volume 11 - Issue 54: 243-255 / June, 2022
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economy with effective management based on
modern information technology, which affects
the quality of information. To ensure the
reliability, transparency of information is
necessary to assess the quality of integrated
reporting, the proposed econometric model for
assessing the quality of integrated reporting
(Chyzhevska et al., 2021), which will be useful
to all enterprises that form integrated reporting.
The construction of an econometric model for
assessing the quality of integrated reporting will
make it possible to assess the quality of such
statements, and this approach to quality
assessment undoubtedly proves the need for
continuous investment in information
technology, professional development not only
for specialists in the accounting department of
enterprises but also for other departments,
especially important in the current environment.
digital - technologies. Attention should be paid to
the elements of digitalization, in particular the
Internet of Things as a global network of physical
devices connected to the Internet, namely things
with arranged sensors, sensors capable of
transmitting and exchanging information through
common control centers, management, and
information processing (Klymenko et al, 2022).
The authors' understanding of the prospects for
the introduction of information technology, the
spread of the latest technologies and
management systems has a positive impact on the
quality of information support for market
participants. At the same time, modern business
at different levels faces a number of problems:
the issues of technological equipment networks,
economic security, the optimality of
management decisions to create a single digital
infrastructure, which cannot be done without the
use of modern accounting tools, remain not fully
defined.
They substantiated that, in general, the effect of
integration manifests itself based on the synergy
between information technology and software
products, and the coordinated work of
departments and employees. Information
integration between automated accounting
systems and electronic reporting and analysis
programs is promising for farms and small
agricultural enterprises (Marta et al., 2021).
Medium and large agricultural enterprises it is
advisable to form integrated information systems
based on the combined approach, that is, the
integration of software subsystems from different
developers in accordance with the business needs
of the enterprise. Master: Agro and AgriChain
are relevant for agricultural enterprises. The
success of implementation and use of integrated
information systems largely depends on the
interest of management and the willingness of
professionals to work with information and use
and develop software products. For effective
implementation when implementing projects
there is a need to develop software where
previous experience has been used to change
approaches to control actions and material
analysis (Coman et al., 2022). By conducting a
study of scholars' views on the impact of
digitalization on the quality of accounting
information (Powell et al., 2021), it is found that
strengthening certain quality attributes does not
conceptually change approaches to quality. It is
proved that even the best development of
technology is not yet able to replace the person -
a specialist who determines and sets the direction
of the quality of accounting information at the
entrance to the accounting system according to
the authors. Increasing the innovation potential
of Ukrainian companies is possible on the basis
of transparency of sustainability reporting that
meets the needs of users in a digital technology
environment (Vasilieva et al., 2017). It is
necessary to determine the factors that negatively
affect the process of digitization of the audit and
identify possible directions for the development
of audit activities in a computerized environment
through the refinement of software for auditors in
accordance with the requirements of the modern
world, which will allow the audit of the highest
quality (Nazarova et al., 2021; Sysoieva et al.,
2021).
Methodology
Approbation of practical and methodological
tools determines the effectiveness of scientific
research, where the main hypothesis is the
development of vectors of development of
network accounting system in terms of
improving the technology of accounting service
functioning, which will contribute to the
formation of a unified digital infrastructure, and
as a consequence, the transition to a network
economy. The main foundation for the formation
of P(S)A accounting system, regulatory legal acts
on accounting practices, and the current software
products of domestic production. The
methodological basis of the study is the
comparison of the assessment of the problems
and integration of the mechanisms of
digitalization; analysis of the factors of the
influence of improvement tools on the
opportunities and benefits; modeling to develop
a model for the organization of accounting
development The system approach is the basis
for improving the organizational and
methodological provisions of the functioning of
accounting in conditions of digital - technology.
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With the help of the modeling method, the model
of methodical maintenance of the organization of
development and transition to a network system
of accounting was developed. The method of
generalization was used for writing conclusions.
It should be noted that in the process of research
it is necessary to carry out both an assessment of
problems of integration of digitalization
mechanisms and opportunities and advantages to
ensure effective management of the economy,
which will contribute to the organization of
development and transition to the
implementation of the network accounting
system using modern software products of
domestic production.
The main stages of the organization of
development and transition to the network
accounting system:
1. Providing normative documents on
accounting operations;
2. Obligation for enterprises to use software
products of Ukrainian origin;
3. Organization of work on the transition to
network accounting system: 3.1. Introduction of
electronic document management (platform -
EDIN); 3.2. Introduction of accounting
software, which will provide a network
accounting system (software -MASTER:
ACCOUNTING)
The research conducted shows practical results:
1) practical application of EDIN platform,
which is a Ukrainian provider of electronic
document management and has more than
10 services for the exchange of digital data:
for retailers, for carriers, for accountants, for
small, medium, and large businesses in any
industry, the services of which are used by
more than 5000 Ukrainian companies;
2) EDIN platform is the only Ukrainian
provider that took part in the international
EU4Digital project and carried out the
exchange of documents for transportation
with Moldova, Poland, and Armenia;
3) dissemination of EDIN experience in the
international market as well, as there are
many international companies among the
platform users: Henkel, Unilever, Auchan,
Sandora, Mondeliz, and others.
Prospects are outlined and vectors of translation
of full information into a digital form in the
network, using the program - MASTER:
ACCOUNTING of Ukrainian developers are
declared. After all, the network provides
opportunities for socio-economic research of the
main characteristics of network problems and
identifies the benefits of the impact of modern
digital technologies on human behavior, the
economic performance of business activities, and
assessment of related risks, which will contribute
to the process of development of a new network
information economy. Generalization of the
available research confirms that attention should
be paid to the improvement of the functioning of
the accounting system in order to obtain
information support for economic management
using the existing software products of domestic
production, which will allow to form a unified
digital infrastructure in the network and as a
consequence improve the technology of
accounting service, which in the future. will
contribute to the formation of a network
economy.
Results and Discussion
The use to the maximum extent possible of
modern current software products and
management methods form a new information
economy, arising as a result of the adoption and
implementation in practice of the technological
paradigm. It is well known that the historical
moment, characterized by the transformation of
our material culture through the work of the
technological paradigm, built around
information technology, contributes to the
construction of a new economy. This economy is
a new system of connections and relations, which
are formed not only in the sphere of production
but also in all other spheres of life, forming the
information society as a society of network
structures, decentralized management, and
modern strategies. Strategies arise as a result of
the search for alternative solutions by scientists
and managers, given that the possibilities of the
mass production system are exhausted, and the
future belongs to modern flexible production,
which promptly responds to changes in customer
demand and supply. This situation contributes to
the emergence of so-called “horizontal
corporations,” emerging when demand is
unpredictable in either quantity or quality; when
markets around the world have diversified. Let us
consider the characteristic of horizontal
corporations (Fig. 1).
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Fig. 1. Characterization of horizontal corporations as a network structure of information modern economy
(developed by the authors)
It is important to note that horizontal
corporations are network structures in the
modern economy, where management is
decentralized, production is arranged under the
consumer, any of the economic units constituting
the corporation has autonomy, allowing to
compete with another structural unit within the
general strategy of the new economy
development.
That is the specific of the new economy is the
transition of the information to the networks,
which will promote the development of the
network economy, where the new network
organizations will be formed, which are able to
develop because they are based on the
information platform, which provides a new
technological paradigm. It should be noted that
the development of the Internet, information
platforms, and software products contribute to
the efficiency of network structures, which rely
on Internet technologies.
The creation of networked business units will be
the basis of e-business, developing through
various network strategies. That is, networks are
open structures that can expand indefinitely and
are capable of communication within it. Network
structures are dynamic, promote innovation and,
at the same time, do not risk losing balance and
require the information provided by the
accounting system, which is extremely important
in the development of online trade, which saves
administrative costs, reduce the price because
there are no intermediaries and reduce the cost of
inventory storage, which requires
communication. Kelly (1999) noted that
“...communications, which is ultimately what we
mean by digital technology and communications,
is not just a sector of the economy.
Communications is the economy itself.” That is,
the formation of a new information economy
with a network approach requires improvement
in the functioning of accounting service
technology through the development of a
network accounting system. This system will
improve the technology of accounting services,
and as a consequence, the development of a
network economy based on flexibility and
adaptability.
The transfer of accounting to the networks does
not devalue people, companies, regions, or
individual activities, but changes their structural
meaning, where information becomes the main
component of managing the development of a
network economy based on the capabilities of the
Internet. Let's consider the main opportunities of
the Internet to use the network approach in the
development of accounting technology (Fig. 2).
CHARACTERISTICS OF "HORIZONTAL
CORPORATIONS"
an organization that is built around a
process, not a task
"flat" hierarchy
team management
measuring customer satisfaction results
remuneration based on team performance
maximizing contacts with suppliers and
customers
informing, training and retraining
employees at all levels
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Fig. 2. The main opportunities of the Internet for a network approach to the development of accounting
technology (developed by the authors)
The network accounting system can be called an
effective management system, which contributes
to the rapid receipt, dynamic processing of
information for the formation of management
decisions for the development of the economy of
the country. In this system, there is a close link
with all management functions, which will allow
in the long term to reduce the costs of business
units through the effective management of
resources. This approach to the development of
accounting technology requires the use of new
modern information technology of domestic
production, which is especially important during
the war in the country, which will facilitate the
formation of a unified digital infrastructure and,
consequently, the transition to the
implementation of a network accounting system.
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This situation is possible with the rational use of
resources and the use of information software
products of domestic production, which will
ensure the development of a new philosophy of
accounting in the context of digital technology.
To solve the problems associated with
digitalization, it is necessary to use such tools
(Nazarova et al., 2021):
− raise public awareness of the benefits and
opportunities of using digital technologies
through various information platforms
(conferences, symposiums, workshops
involving domestic experts and foreign
specialists);
− create grant funds to conduct state-level
financing and its cooperation with
commercial banks and non-bank financial
institutions to develop support programs that
will facilitate the implementation and
development of digital technologies;
− stimulate cooperation between businesses,
banks, educational institutions, and public
organizations with information users
(stakeholders), which will help determine
information needs in the context of digital
technologies.
The practical side of accounting to transfer
information to the network space based on
software products produced in Ukraine will
contribute to the formation of a unified digital
infrastructure, and as a consequence, improving
the functioning of the accounting system and
solving the problems of integration of
digitalization mechanisms. That is, the process of
adapting accounting to modern requirements in
terms of the development of digital - technology
leads to the formation of a new network
paradigm of accounting.
It should be noted that to improve the
organizational and methodological provisions of
the functioning of the accounting system it is
necessary to assess the essence and problems of
integration of digitalization mechanisms, which
point to changes in the organization of
accounting technology by transferring
information into digital form in the network,
which will contribute to a unified digital
infrastructure, is the basis of development and
transition to a network accounting system using
software products of domestic production.
We consider it necessary to highlight the order
determining the development of technology and
organization of transition to the network
accounting system. Firstly, the provision of
regulatory and legal documents in the field of
accounting practices. Secondly, the use at the
initial stage of electronic document management
(EDIN platform). Thirdly, effective management
requires a systematic approach, which cannot be
reduced to solving individual problems only, in
particular electronic document management,
which requires the introduction of modern,
flexible domestic software products, in particular
– “MASTER: ACCOUNTING”, which will
ensure the creation of a single digital
infrastructure.
Let us consider our proposed model for
organizing the transition to a network accounting
system based on modern Ukrainian software
products in conditions of the development of
digital technologies (Fig. 3).
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Task:
– choice of methods for organizing a network accounting system (regulatory support and
software products);
– the choice of technology to implement a network accounting system (the formation of a single
digital infrastructure);
– selection of employees who organize the implementation of the network accounting system
based on modern software products
ORGANIZATION of
the transition to the
network accounting
system
Objects:
Structure of the analytical
department, regulation of
analytical workers, organizational,
methodological and technical
support of accounting
Subjects:
Manager, economist,
chief accountant, head
of internal audit
company software
developer
Frequency of receiving information:
– as necessary (subject to the request of
management personnel for analytical
indicators and other structures that have
access to information of the network
economy);
– quarterly when submitting financial
statements to the regulatory authorities.
In general, the frequency is at least once a
month
Stages:
1. Providing regulatory
documents;
2. The obligation to use software
products produced in Ukraine by
enterprises;
3. Organization of work on the
implementation of a network
accounting system:
3.1. implementation of electronic
document management (platform -
EDIN);
3.2. introduction of an accounting
program that will provide a network
accounting system (program -
MASTER ACCOUNTING)
4. The formation of a network
economy:
Fig. 3. Model of organization of development and transition to the network accounting system based on
modern Ukrainian software products in conditions of digital technologies (developed by the authors)
To implement the proposed model should form a
department whose responsibilities will include
the functions of timely monitoring, control, and
conduct activities for the development and
further operation of the network accounting
system based on modern software products. It
should be noted that the Ukrainian provider of
electronic document management EDIN has
more than 10 services for the exchange of digital
data: for retailers, for carriers, for accountants,
for small, medium, and large businesses in any
industry, services which are used by more than
5000 Ukrainian companies.
It is worth noting that the EDIN platform is the
only Ukrainian provider that took part in the
international EU4Digital project and
implemented the exchange of documents for
shipments to Moldova, Poland, and Armenia.
Numerous international companies such as
Henkel, Unilever, Auchan, Sandora, Mondeliz,
and others are among the users of the platform,
which contributed to the dissemination of EDIN
experience on the international market.
Today EDIN offers a separate solution for the
cooperation of foreign and Ukrainian retailers
and suppliers, which allows the exchange of
electronic data for the sale and delivery of goods.
Let's consider the characteristics of the most
popular services of the EDIN platform - the only
Ukrainian provider (Table 1).
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Table 1.
The most popular services of the EDIN platform - the only Ukrainian provider.
№
EDIN Services
Feature
1
Free
A free service that allows you to sign deals, send primary and other
documents without the complicated registrations and interfaces of
similar services
2
EDI-Network
Exchange of all documents between retail chains and suppliers. For
new users - FREE usage for 30 days
3
WhiteDoc
Flexible service for small businesses and large corporations with
customized document approvals.
4
EDIN-Distribution
Service for electronic interaction between distributors and
manufacturers
5
EDIN-е-ТТН
Exchange of electronic waybills to simplify transportation
6
EDIN-Tender
Electronic platform for bidding and auctions, which helps to find new
partners
7
EDIN-Price
Quick price negotiations between retail chains and suppliers without
lengthy negotiations
8
EDIN-Distribution
Service for electronic interaction between distributors and
manufacturers
9
EDIN-Certificate
Work with certificates of quality for goods and their search in a digital
format
10
E-Good
Service for finding buyers and suppliers of goods online without the
need for manual search
Source: compiled by the authors based on the materials EDIN (2020, April 15).
To integrate digitalization mechanisms in the
process of improving the functioning of the
accounting system, you can use the EDIN
platform, including the EDI-Network service,
which provides the following capabilities
(Fig. 4).
Fig. 4. Possibilities of EDI-Network service in the conditions of digitalization (developed by the author
according to materials EDIN (2020, April 15).
Consider the advantages of EDI-Network service in a digital environment (Table 2).
EDI-NETWORK CAPABILITIES:
1. EDI-documents exchange (Electronic Data Interchange): order, order
confirmation, shipment message
2. Exchange of legally significant documents: transactions, invoices,
certificates, tax invoices, etc.
3. Exchange of documents with digital signature / electronic digital
signature (EDS)
4. International security standards for e-data exchange
5. Standardization of transmitted electronic documents - avoiding
conversion errors
6. Exchange of documents in any convenient format: doc, jpg, xls, pdf.
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Table 2.
Advantages of EDI-Network service in the context of digitalization.
№
BENEFITS
For retail chains
For suppliers
1
Confirmation of the supplier's obligation
to deliver the goods
Fast receipt of an order from the
network
2
Uniform standards of work with suppliers,
transparency of data verification
No errors in the documents affecting
the additional costs
3
Advance preparation of storage capacities
and simplification of goods acceptance
process
Automate the process without the need
for operators to manually enter the
SKU to confirm the order
4
Saving time, eliminating human error
Free use of the service for the first 30
days from the date of registration
Source: compiled by the authors based on the materials EDIN (2020, April 15).
Consider the importance of implementing
electronic document management to assess the
process of improvement as an important step in
the transition to the development of a network
accounting system. It should be noted that the
introduction of the Presidential Decree
№ 133/(2017) on the imposition of sanctions for
Russian software contributed to the creation of a
unique, modern, and progressive MASTER-
Accounting program by Ukrainian producers, an
understandable solution for the use of Ukrainian
software for the practice of Ukrainian business
units.
(On the decision of the National Security and
Defense Council of Ukraine of April 28, 2017 “On
the application of personal special economic and
other restrictive measures (sanctions),” 2017).
Created program is especially important today to
block Russian software in the war, developed in
accordance with the Russian Accounting
Standards, the Tax Code, taking into account
other regulations governing accounting issues in
Ukraine. This product - MASTER-Accounting
system implements a multi-level system of
economic information protection, as cloud
solution is placed in the best centers and is
designed to prevent the infection of client
computer and server, preventing malicious
software from penetrating into the system.
Let's consider the problems and mechanisms of
their solution of the accounting system in the
conditions of digitalization (Fig. 5).
Fig. 5. Problems and mechanisms for solving the accounting system in the context of digitalization
(developed by the authors)
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The process of digitization of information of
Ukrainian business units is slow, which is
reflected in the digitalization of accounting
services and requires full and reliable
information for management decisions on the
development of business units and the economy
as a whole (Davydova et al., 2020). This
situation requires the beginning of the
improvement of accounting technologies through
the development and implementation of a
network accounting system based on the use of
electronic document management, the use of
cloud technology, the use of software products of
domestic production, which is especially
important for economic security in the war in the
country when working remotely with
information.
Using the possibilities of digital technologies in
a military operation in Ukraine, which shows the
practical effectiveness of its implementation of
the main directions of improvement of
accounting service technology, in particular, the
use of: EDIN platform - further improvement of
accounting procedures through electronic
document management business units,
industries, regions of the country as well as in the
global space; the use of the program - MASTER-
Accounting, which will contribute to the
formation of a single digital infrastructure that
will increase the level of information security
through the use of cloud technologies for data
storage, calculations, data exchange and will
contribute to the balance of digitally -
technologies and competence of accountants.
Conducting research, it is necessary to determine
the possibilities of full transfer of information in
networks based on the application of modern
information digit - technologies, which will
contribute to improving the technology of
accounting service based on the development of
the concept of implementing a network
accounting system. It has been established that a
significant part of the above measures is
implemented in practice, as evidenced by the
developers of information products of domestic
production. It is established that the properly
implemented organization of the transition to a
network accounting system will allow you to
control information, ensure economic security
through risk reduction, and will contribute to the
formation of a network economy based on the
adoption of regulations on changes in the
organization of accounting.
Conclusions
Based on the research of scientists, the
conclusion about the need to improve the
functioning of accounting service through the
development and transition to a network
accounting system using domestically produced
information products, which is significant for
science and economy especially important for
Ukraine during the military operation. We have
proposed software products, which have already
proved their effectiveness, in particular, the
Ukrainian provider of electronic document
management - EDIN, has more than 10 digital
exchange services and this platform is used by
more than 5000 companies, namely Ukrainian -
TM Varus, TM Novus, Fozzy Group,
METINVEST, Tri Medvedya, TERRA FOOD,
Obolon, international companies - Henkel,
Unilever, Auchan, Sandora, and more than 35
000 users. The author has proposed a full
digitalization of information that will facilitate
the transfer of accounting in the network to use
the Ukrainian advanced software product -
MASTER: ACCOUNTING (2022), and as a
consequence of the development and transition to
a network accounting system This program will
create a unified digital infrastructure, which
initially will facilitate the transfer of information
in the business units, then industries, then regions
and then the country, and as a consequence of the
future of a network economy.
Summarizing the results of the study on the
improvement of the accounting system in the
conditions of digital technology can be divided
into two stages:
1) providing a system for the transition of
accounting technology in the network
(development of regulatory and legal
documents governing accounting
operations; the choice of technical support,
namely, information products of domestic
production; development of a model for the
organization of the transition to the network
accounting system);
2) organization of the process of transition to a
network accounting system (execution of the
model; distribution of work between
performers; identification of software
information products; assessment of
capabilities, values, and benefits).
The model for the organization of the transition
to the network accounting system in terms of
tasks, objects, subjects, frequency, and stages for
methodological support of the transition of
accounting information into the network as one
254
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of the important factors of effective economic
management is outlined. The stages include: the
development of regulatory and legal support;
obligations at the state level to use business units
of Ukrainian software products, in particular the
platform - a Ukrainian provider of electronic
document management EDIN and program-
MASTER: ACCOUNTING.
The model of the organization of network
accounting system transition, which provides
ample opportunities for an integrated approach to
its formation and contributes to the definition of
the advantages and risks, and threats, has been
developed. As a result of the study, it should be
noted that the process of transferring accounting
information into digital form in the network will
allow you to quickly analyze the information that
is dynamically updated, which will contribute to
the development of the economy. In the
conditions of development of digital -
technologies it is networks, instead of enterprises
that will become real business units and at the
interaction of organizational changes and new
software products of domestic production, there
will be a new organizational form - network
enterprises which will promote the formation of
new network economy that will improve the
efficiency of the management process.
It is established, that in the conditions of constant
updating and dynamics the information in the
conditions of modernity gets the valuable
resource and the introduction of the network
system of the accounting will promote the
development of methods of the accounting and
the system analysis at the expense of use of
digital technologies for its processing, effective
methods of acceptance of administrative
decisions and corresponding level of preparation
of workers of accounting and management.
Prospects for the study of the development of
accounting service technology is the expansion
of the use of digital - technologies based on
certain advantages and opportunities through the
introduction of the concept of the network
accounting system. This system will facilitate the
analysis and control of business processes in the
network based on confidential and protected
information, using cloud resources for its
storage, and as a consequence of the formation of
a network economy. At the same time, the full
implementation of the network accounting
system requires detailed research of technology,
clarification, and formation of methodology, but
one of the important advantages of the system
will be to obtain timely and protected
information, which will promote the
development of network economy based on the
formed unified digital infrastructure in the
network. The administration and developers of
the EDIN information platform and MASTER:
Accounting software should be thanked for
providing assistance and information, which
made the research possible.
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