Challenges of integration and data quality assurance in the implementation of electronic document management systems and automated solutions in agricultural enterprises

Abstract

Agricultural enterprises lag significantly behind the overall economy in the degree of digital transformation of their operations. Only a few large agricultural holdings are implementing advanced digital solutions in their accounting processes, including artificial intelligence, business process automation, distributed ledger technologies, data analytics, and cloud services. Despite experts claiming that such solutions open up fundamentally new prospects for commercial activity, agricultural companies are demonstrating restraint in implementing digital accounting tools. Digital transformation affects the accounting systems of all economic entities in the current environment, but this process is developing extremely unevenly. Several categories of obstacles hindering the implementation of innovative solutions in the accounting processes of agricultural enterprises have been identified: psychological barriers, personnel issues, organizational issues, technical equipment, financing, and the legislative framework. A study of the current situation has shown that various constraints, including challenges in integrating information systems and data quality issues due to sanctions, significantly hinder the integration of digital tools into the accounting systems of agricultural enterprises. The majority of companies in the agricultural sector still adhere to traditional accounting methods, not considering the transition to innovative technological platforms a priority for the foreseeable future. Without the active participation of government agencies, agricultural enterprises will not be able to fully transition to digital accounting. Researchers have concluded that government support is needed in several areas: creating a modern technological base, drafting legislation regulating the use of digital solutions in accounting processes, training accountants in innovative technologies, and providing substantial funding for the implementation of cutting-edge developments.