Theoretical and methodological aspects of improving the functioning of the accounting system
Keywords:
program, networks, system, accounting, information, economy, digital, infrastructure.
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.
Downloads
Download data is not yet available.
References
Chyzhevska, L., Voloschuk, L., Shatskova, L., & Sokolenko, L. (2021). Digitalization as a vector of information systems development and accounting system modernization. Studia Universitatis Vasile Goldiș Arad, Economic Sciences Series [Studia Universitatis Vasile Goldiș Arad, Seria Științe Economice], 31(4), 18-39. https://publicatii.uvvg.ro/index.php/studiaeconomia/article/view/687
Coman, D. M., Ionescu, C. A., Duică, A., Coman, M. D., Uzlau, M. C., Stanescu, S. G., & Violeta State. (2022). Digitization of accounting: The premise of the paradigm shift of role of the professional accountant. Applied Sciences (Basel, Switzerland), 12(7), 3359. https://doi.org/10.3390/app12073359
Davydova, O., Kashchena, N., Staverska, T., & Chmil, H. (2020). Sustainable develoрment of enterprises with digitalization of the economic management. International Journal of Advanced Science and Technology, 29, 8s, 2370-2378. http://repository.hneu.edu.ua/bitstream/123456789/23535/1/14712-Article%20Text-21956-1-10-20200511.pdf
Decree №133. 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). Verkhovna Rada of Ukraine (May 15, 2017) Recovered from https://zakon.rada.gov.ua/laws/show/133/2017#Text
EDIN (2020, April 15). Electronic Document Interchange in Ukraine EDIN - Modern EDI Systems. Recovered from https://edin.ua/golovna/
Hagen, R. (2018). The end of ownership: Personal property in the digital economy. Science & Public Policy, 45(1), 137–139. https://doi.org/10.1093/scipol/scx033
Kelly, K. (1999). New rules for the new economy: 10 radical strategies for a connected world. Penguin Books. https://www.proquest.com/openview/a6c1b57b20bdee80416638f7729509e7/1?pq-origsite=gscholar&cbl=33050
Klymenko, O., Lehominova, S., & Goloborodko, A. (2022). Features of quality management of electronic services in Ukraine in the conditions of digitalization. Journal on Innovation and Sustainability RISUS, 13(1), 72-85. doi: https://doi.org/10.23925/2179-3565.2022v13i1p72-85
Mandel, M. J. (2001). The Internet Depression: The Boom, the Bust and Beyond. Basic Books.
Marta, B., Melnyk, I., & Baran, R. (2021). Factors of digitalization of the marketing activity of tourist enterprises of Ukraine in the conditions of global digitalization. Baltic Journal of Economic Studies, 7(3), 29–36. https://doi.org/10.30525/2256-0742/2021-7-3-29-36
MASTER (2022) Accounting - a platform for bookkeeping. Recovered from https://masterbuh.com/
Nazarova, K., Nezhyva, M., Hotsuliak, V., Novikova, N., & Fedorenko, O. (2021). Digital audit as an imperative for Ukraine’s way out from the COVID-crisis and a tool to increase the competitveness of the state. SHS Web of Conferences, 100, 01001. https://doi.org/10.1051/shsconf/202110001001
Nguyen, A. H., Ha, H. H., & Nguyen, S. L. (2020). Determinants of information technology audit quality: Evidence from Vietnam. Journal of Asian Finance Economics and Business, 7(4), 41–50. https://doi.org/10.13106/jafeb.2020.vol7.no4.41
Powell, C., Krakowiak, A., Fuller, R., Rylander, E., Gillespie, E., Krosnick, S., Ruhfel, B., Morris, A. B., & Shaw, J. (2021). Estimating herbarium specimen digitization rates: Accounting for human experience. Applications in Plant Sciences, 9(4), e11415. https://doi.org/10.1002/aps3.11415
Schwab, K. (2016, January 14). The Fourth Industrial Revolution: what it means and how to respond. World Economic Forum. https://www.weforum.org/agenda/2016/01/the-fourth-industrial-revolution-what-it-means-and-how-to-respond/
Sysoieva, I., Zagorodniy, A., Pylypenko, L., TomilinО., Balaziuk, O., & Pohrishchuk, O. (2021). Analysis of potential risks of audit of agricultural enterprises. Agricultural and Resource Economics: International Scientific E-Journal, 7(1), 164-191. https://doi.org/10.51599/are.2021.07.01.09
Vasilieva, T., Lieonov, S., Makarenko, I., & Sirkovska, N. (2017). Sustainability information disclosure as an instrument of marketing communication with stakeholders: markets, social and economic aspects. Marketing and Management of Innovations, 4, 350–357. https://doi.org/10.21272/mmi.2017.4-31
Wadhwani, S. (2000). The impact of the Internet on UK inflation. Bank of England Quarterly Bulletin, 18, 183. https://ssrn.com/abstract=764267
Coman, D. M., Ionescu, C. A., Duică, A., Coman, M. D., Uzlau, M. C., Stanescu, S. G., & Violeta State. (2022). Digitization of accounting: The premise of the paradigm shift of role of the professional accountant. Applied Sciences (Basel, Switzerland), 12(7), 3359. https://doi.org/10.3390/app12073359
Davydova, O., Kashchena, N., Staverska, T., & Chmil, H. (2020). Sustainable develoрment of enterprises with digitalization of the economic management. International Journal of Advanced Science and Technology, 29, 8s, 2370-2378. http://repository.hneu.edu.ua/bitstream/123456789/23535/1/14712-Article%20Text-21956-1-10-20200511.pdf
Decree №133. 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). Verkhovna Rada of Ukraine (May 15, 2017) Recovered from https://zakon.rada.gov.ua/laws/show/133/2017#Text
EDIN (2020, April 15). Electronic Document Interchange in Ukraine EDIN - Modern EDI Systems. Recovered from https://edin.ua/golovna/
Hagen, R. (2018). The end of ownership: Personal property in the digital economy. Science & Public Policy, 45(1), 137–139. https://doi.org/10.1093/scipol/scx033
Kelly, K. (1999). New rules for the new economy: 10 radical strategies for a connected world. Penguin Books. https://www.proquest.com/openview/a6c1b57b20bdee80416638f7729509e7/1?pq-origsite=gscholar&cbl=33050
Klymenko, O., Lehominova, S., & Goloborodko, A. (2022). Features of quality management of electronic services in Ukraine in the conditions of digitalization. Journal on Innovation and Sustainability RISUS, 13(1), 72-85. doi: https://doi.org/10.23925/2179-3565.2022v13i1p72-85
Mandel, M. J. (2001). The Internet Depression: The Boom, the Bust and Beyond. Basic Books.
Marta, B., Melnyk, I., & Baran, R. (2021). Factors of digitalization of the marketing activity of tourist enterprises of Ukraine in the conditions of global digitalization. Baltic Journal of Economic Studies, 7(3), 29–36. https://doi.org/10.30525/2256-0742/2021-7-3-29-36
MASTER (2022) Accounting - a platform for bookkeeping. Recovered from https://masterbuh.com/
Nazarova, K., Nezhyva, M., Hotsuliak, V., Novikova, N., & Fedorenko, O. (2021). Digital audit as an imperative for Ukraine’s way out from the COVID-crisis and a tool to increase the competitveness of the state. SHS Web of Conferences, 100, 01001. https://doi.org/10.1051/shsconf/202110001001
Nguyen, A. H., Ha, H. H., & Nguyen, S. L. (2020). Determinants of information technology audit quality: Evidence from Vietnam. Journal of Asian Finance Economics and Business, 7(4), 41–50. https://doi.org/10.13106/jafeb.2020.vol7.no4.41
Powell, C., Krakowiak, A., Fuller, R., Rylander, E., Gillespie, E., Krosnick, S., Ruhfel, B., Morris, A. B., & Shaw, J. (2021). Estimating herbarium specimen digitization rates: Accounting for human experience. Applications in Plant Sciences, 9(4), e11415. https://doi.org/10.1002/aps3.11415
Schwab, K. (2016, January 14). The Fourth Industrial Revolution: what it means and how to respond. World Economic Forum. https://www.weforum.org/agenda/2016/01/the-fourth-industrial-revolution-what-it-means-and-how-to-respond/
Sysoieva, I., Zagorodniy, A., Pylypenko, L., TomilinО., Balaziuk, O., & Pohrishchuk, O. (2021). Analysis of potential risks of audit of agricultural enterprises. Agricultural and Resource Economics: International Scientific E-Journal, 7(1), 164-191. https://doi.org/10.51599/are.2021.07.01.09
Vasilieva, T., Lieonov, S., Makarenko, I., & Sirkovska, N. (2017). Sustainability information disclosure as an instrument of marketing communication with stakeholders: markets, social and economic aspects. Marketing and Management of Innovations, 4, 350–357. https://doi.org/10.21272/mmi.2017.4-31
Wadhwani, S. (2000). The impact of the Internet on UK inflation. Bank of England Quarterly Bulletin, 18, 183. https://ssrn.com/abstract=764267
Published
2022-08-30
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
Issue
Section
Articles
.gif)
