GLOBAL TRANSFORMATION OF THE ROLE OF ACCOUNTING AND CONTROL IN THE DIGITAL ECONOMY
Анотація
Introduction. An actual stage of the development of the global socio-economic system is the formation of the digital economy. The information basis of the digital economy is accounting and control, which undergo positive changes under the conditions of the use of innovative computer and communication technologies. The transformation of accounting and control takes place through the clarification of their global roles, manifested in the digital economy.
The purpose of the article is to highlight and clarify the global role of accounting and control under the influence of the use of computer and communication technologies in the conditions of the formation of the digital economy.
Results. In order to assess the readiness of the socio-economic system to implement the principles of the digital economy, an assessment of the country’s innovativeness, the level of implementation of information processing technologies and the digital capacity of the economy was carried out. The results of the ranking of countries by the level of development of the digital economy proved the presence of active obstacles to the digitalization of socio-economic processes, overcoming which involves the optimization of accounting and control systems. Regardless of the national or international features of business, seven global roles of accounting and control in the digital economy are identified: informativeness, integration, communication, institutionality, control, optimization, and protection. accounting and control in the conditions of the formation of the digital economy. It has been proven that a common feature for all global roles of accounting and control in the digital economy is the priority of electronic transactions in the financial and economic activities of enterprises compared to classic monetary and commodity transactions.
Conclusions. Only in a socio-economic system with a predominant part of electronic transactions among monetary and commercial operations is it possible to comprehensively activate the above global roles of accounting and control. Highlighting the global roles of accounting and control forms the starting point in the study of the vectors of further digitization of accounting information processing in relation to the digital economy. For the development of a comprehensive understanding of the prospects for the transformation of accounting and control, further scientific research into the substantiation of the impact of computer and communication technologies, which are the basis of the digital economy, on the order of processing accounting information is important.
Ключові слова
Повний текст:
>PDF
Посилання
Yershova, N. (2020). Rozvytok bukhhalterskoho obliku v umovakh perekhodu do tsyfrovoi ekonomiky [Development of accounting in the conditions of the transition to the digital economy]. Visnyk Natsionalnoho tekhnichnoho universytetu “Kharkivskyi politekhnichnyi instytut” Ekonomichni nauky – Bulletin of the National Technical University “Kharkiv Polytechnic Institute” Economic Sciences, 2, 75–80. Available at: https://doi. org/10.20998/2519-4461.2020.2.75.
Koroliuk, T., Spivak, S., Ratynskyi, V. (2023). Oblik v upravlinni pidpryiemstvom v umovakh tsyfrovoi ekonomiky [Accounting in enterprise management in the conditions of the digital economy]. Halytskyi ekonomichnyi visnyk – Galician Economic Herald, 6, 88–96 (Vol. 85). Available at: https://doi.org/10.33108/galicianvisnyk_tntu2023.06.088.
Kravchenko, I. Y. (2022). Perspektyvy vprovadzhennia instrumentiv tsyfrovoi ekonomiky v systemu statystychnoho analizu, bukhhalterskoho obliku ta audytu [Prospects for implementing digital economy tools into the system of statistical analysis, accounting and auditing]. Oblik i finansy – Accounting and Finance, 3, 12–20. Available at: https://doi.org/10.33146/2307-9878-2022-3(97)-12-20.
Shendryhorenko, M., Liadska, V. (2020). Problemy ta perspektyvy rozvytku obliku v umovakh tsyfrovoi ekonomiky [Problems and prospects of the development of accounting in the conditions of the digital economy]. Ekonomika ta suspilstvo – Economy and Society, 22. Available at: https://doi.org/10.32782/2524-0072/2020-22-47.
Khorunzhak, N. M., Lukanovska, I. R. (2019). Oblik v umovakh tsyfrovoi ekonomiky: problemy i perspektyvy [Accounting in the conditions of the digital economy: problems and prospects]. Prychornomorski ekonomichni studii – Black Sea Economic Studies, 45, 175–179. Available at: https://doi.org/10.32843/bses.45-32.
Bauchadze, Besik. (2022). Management accounting development in the process of digital economy formation (Case of Georgia). Economics and Business, 14. Available at: https://doi.org/10.56079/20222/8.
Zhao, Jinjiang. (2023). Study on the role of big data technology in promoting the transformation of financial accounting in the digital economy era. Applied Mathematics and Nonlinear Sciences, 9. Available at: https://doi.org/10.2478/amns.2023.2.01120.
Capusneanu, Sorinel, Topor, Dan, Constantin, Dana Maria, Marin-Pantelescu, Andreea. (2020). Management accounting in the digital economy: evolution and perspectives. Available at: https://doi.org/10.4018/978-1-7998-1005-6.ch011.
Spilnyk, I., Paliukh, M. (2019). Bukhhalterskyi oblik v umovakh tsyfrovoi ekonomiky [Accounting in the conditions of the digital economy]. Instytut bukhhalterskoho obliku, kontrol ta analiz v umovakh hlobalizatsii – Institute of Accounting, Control and Analysis in the Conditions of Globalization, 1–2, 83–96. Available at: https://doi.org/10.35774/ibo2019.01.083.
Putsenteilo, P. R., Dovbush, A. V. (2021). Osnovni vektory rozvytku bukhhalterskoho obliku v umovakh tsyfrovoi ekonomiky [The main vectors of the development of accounting in the conditions of the digital economy]. Innovative economy – Innovatsiina Ekonomika, 3–4, 140–151. Available at: https://doi.org/10.37332/2309-1533.2021.3-4.20.
Kuz, V.I. (2021). Rozvytok bukhhalterskoho obliku v umovakh tsyfrovizatsii hospodarskykh ta upravlinskykh protsesiv [Development of accounting in conditions of digitization of business and management processes]. Biznes-inform – Busi ness-inform, 6, 197–204. Available at: https://doi.org/10.32983/2222-4459-2021-6-197-204.
Kulynych, M., Zhylenko, L. (2019). Pohlyblennia zmistu obiektiv i metodu bukhhalterskoho obliku v umovakh tsyfrovizatsii ekonomiky [Deepening the content of objects and methods of accounting in the conditions of digitalization of the economy]. Ekonomichnyi chasopys Skhidnoievropeiskoho natsionalnoho universytetu imeni Lesi Ukrainky – Economic journal of Lesya Ukrainka East European National University, 2, 128–135. Available at: https://doi.org/10.29038/2411-4014-2019-02-128-135.
Rohova, N. V. (2020). Transformatsiia polityky, instrumentiv i tekhnolohii obliku ta opodatkuvannia v umovakh tsyfrovoi ekonomiky [Transformation of policies, tools and technologies of accounting and taxation in the conditions of the digital economy]. Finansovyi prostir – Financial Space, 2, 103–116. Available at: https://doi.org/10.18371/fp.2(38).2020.209296.
Ionin, Ye. (2023). Oblikovo-analitychne zabezpechennia biznes-protsesiv v umovakh tsyfrovoi ekonomiky [Accounting and analytical support of business processes in the conditions of the digital economy]. Ekonomichnyi analiz – Economic Analysis, 1, 172–191 (Vol. 33). Available at: https://doi.org/10.35774/econa2023.01.172.
Shmatkovska, T., Dziamulych, M. (2022). Tsyfrovizatsiia ekonomiky ta yii transformatsiinyi vplyv na rozvytok stratehichnoho upravlinskoho obliku [Digitization of the economy and its transformational impact on the development of strategic management accounting]. Ekonomichnyi forum – Economic Forum, 1, 95–100. Available at: https://doi.org/10.36910/6775-2308-8559-2022-2-12.
Skasko, O., Manchur, I. (2021). Theoretical fundamentals of accounting and reporting information construction in the digital economy environment. Economics, Entrepreneurship, Management, 8, 14–19. Available at: https://doi.org/10.23939/eem2021.01.014.
Wang, Canxiong. (2023). Construction of a digital economy accounting system based on statistical analysis methods. Applied Mathematics and Nonlinear Sciences, 9, Available at: https://doi.org/10.2478/amns.2023.2.00903.
Lien, Duong. (2021). Accounting information system in the digital economy in Vietnam. Journal La Bisecoman, 2, 31–36. Available at: https://doi.org/10.37899/journallabisecoman.v2i5.514.
Modugu, Kennedy. (2022). Reimaging corporate reporting in a digital economy through accounting data analytics. Sustainable Development Through Data Analytics and Innovation, 113–131. Available at: https://doi.org/10.1007/978-3-031-12527-0_8.
Pashkevich, Natallia, Scheelé, Fabian, Haftor, Darek. (2023). Accounting for cognitive time in activity-based costing: A technology for the management of digital economy. Technological Forecasting and Social Change, 186, 122–176. Available at: https://doi.org/10.1016/j.techfore.2022.122176.
Hevlych, L. L. (2021). Profesiia bukhhaltera u tsyfrovii ekonomitsi [Accountancy profession in the digital economy]. Ekonomika i orhanizatsiia upravlinnia – Economics and Management Organization, 3, 138–146. Available at: https://doi.org/10.31558/2307-2318.2021.3.13.
Karpenko, O. V., Plikus, I. Y., Holovina, D. V. (2019). Tsyfrova ekonomika: vyklyky dlia osvity ta rynku pratsi v Ukraini (na prykladi oblikovo-finansovykh spetsialnostei) [Digital economy: challenges for education and the labor market in Ukraine (on the example of accounting and financial specialties)]. Pryazovskyi ekonomichnyi visnyk – Pryazovsky Economic Bulletin, 5, 220–228. Available at: https://doi.org/10.32840/2522-4263/2019-5-37.
Plikus, I. Y., Osadcha, O. O., Zhukova, T. A. (2019). Rozvytok profesii “bukhhalter“ v umovakh tsyfrovoi adzhendy: empirychni doslidzhennia shchodo maibutnoho profesii [The development of the accounting profession in the context of the digital agenda: empirical research on the future of the profession]. Infrastruktura rynku – Market infrastructure, 29, 589–594. Available at: https://essuir.sumdu.edu.ua/handle/123456789/72929.
Orlov, I. (2022). Orhanizatsiia bukhhalterskoho obliku v umovakh tsyfrovizatsii ekonomiky [Organization of accounting in conditions of digitization of the economy]. Acta Academiae Beregsasiensis. Economics, 1, 264–273. Available at: https://doi.org/10.58423/2786-6742/2022-1-264-273.
Shmyhel, O. (2022). Bukhhalterskyi oblik u konteksti suchasnoho rozvytku tsyfrovoi ekonomiky [Accounting in the context of the modern development of the digital economy]. Innovatsiina ekonomika – Innovative economy, 1, 129–134. Available at: https://doi.org/10.37332/2309-1533.2022.1.17.
Jin, Jing, Liu, Qiuping. (2024). Research on the innovation of cultivation mode of integrated talents of accounting major in the era of digital economy. Journal of Education and Educational Research, 7, 8–10. Available at: https://doi.org/10.54097/e5t9cc14.
Xiang, Huiling, Farid Hafiz, Muhammad, Riaz, Muhammad. (2024). Linear programmingbased fuzzy alternative ranking order method accounting for two-step normalization for comprehensive evaluation of digital economy development in provincial regions. Axioms, 13. Available at: https://doi.org/10.3390/axioms13020109.
Sun, Junke. (2022). Research on the practice of “helping learning” in higher vocational accounting course under the background of digital economy: takes the big data and accounting major of wenzhou polytechnic as an example. International Journal of Education and Humanities, 4, 15–22. Available at: https://doi.org/10.54097/ijeh.v4i1.1153.
Global Innovation Index 2023. Innovation in the face of uncertainty. Available at: https://www.wipo.int/global_innovation_index/en/2023.
The ICT Development Index 2023. Measuring digital development. Available at: https://www.itu.int/hub/publication/d-ind-ict_mdd-2023-2.
The digital economy and society index (DESI). Eurostat. Available at: https://digital-strategy.ec.europa.eu/en/policies/desi.
World digital competitiveness ranking 2023. IMD. Available at: https://www.imd.org/centers/wcc/world-competitiveness-center/rankings/world-digital-competitiveness-ranking/.
The Global Risks Report 2024. World Economic Forum. Available at: https://www.weforum.org/publications/global-risks-report-2024/infull/?utm.
The 2024 Edelman Trust Barometer. Edelman. Available at: https://www.edelman.com/trust/2024/trust-barometer.
DOI: https://doi.org/10.35774/sf2024.01.039
Посилання
- Поки немає зовнішніх посилань.
West Ukrainian National University