2026· ACCOUNTING AND CONTROL· Vol 8, pp. 146-159· 1 citation
TL;DR
The article highlights the importance of accounting reporting as an information basis for making management decisions and assessing the financial condition of an organization and demonstrates that digitalization increases the requirements for the reliability, transparency, and efficiency of accounting information.
Abstract
The article examines the transformation of accounting reporting in the digital economy. Special attention is paid to how electronic document management, automated accounting systems, and public digital services are changing the way accounting data is generated, transmitted, and analyzed. The article highlights the importance of accounting reporting as an information basis for making management decisions and assessing the financial condition of an organization. It also demonstrates that digitalization increases the requirements for the reliability, transparency, and efficiency of accounting information. The article uses the example of RTC-SERVICE LLC to illustrate the application of digital approaches to accounting.
The role of accountants has shifted from traditional number-crunching to more strategic and advisory roles due to the adoption of digital technologies like blockchain, cloud computing, and artificial intelligence.
C. J. M. Anumaka· INTERNATIONAL JOURNAL OF SOC...· 0 citations
This article analyzes the current state and future prospects of electronic reporting systems in the context of the global digitalization of the economy. It examines a three-dimensional model of digital transformation in accounting that encompasses organizational, technical, and human aspects. The article systematizes a...
T. Korolyuk, Serhii Spivak, Nadya Synkevych et al.· Automation, Control, and Inf...· 0 citations
The article provides a critical analysis of the key innovations of Federal Accounting Standard FAS 9/2025 “Revenue”, which establishes the methodology for revenue accounting. The changes introduced by the standard are systematized by element: differentiated regulation for various types of organizations and a new revenu...
O. Khairullina· Economy of agricultural and...· 0 citations
The transition toward an innovation-driven economy has fundamentally transformed
financial relations, accounting systems, and managerial decision-making processes. The rapid
diffusion of digital technologies, electronic banking instruments, and automated accounting systems
has significantly increased the volume and com...
Kamala Tahmazbekova· JOURNAL OF ECONOMICS· 0 citations
The article examines the theoretical-methodical and applied principles of digitalization of accounting and taxation in an agrarian enterprise amid increasing information volumes, more complex economic processes, and the need for operational information support for management decisions. It is substantiated that the digi...
A. Minkovska· Actual problems of innovativ...· 0 citations
Every year, the volume of non-cash payments is growing rapidly, strengthening the role of digital payment channels in enterprises’ financial and economic activities. As a result, cash control is increasingly shifting from manual documentary verification to digital monitoring, automated analysis, and payment risk manage...
V. Holovachko, V. Pigosh, Andrii Balieha· Oblik i finansi· 0 citations
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