EXCLUSION OF THE CONTENT OF OBJECTS AND THE ACCOUNTING METHOD IN THE CONDITIONS OF DIGITAL ECONOMY

  • Myroslava Kulynych Lesya Ukrainka Eastern European National University https://orcid.org/0000-0001-9024-2924
  • Lyudmila Zhylenko Volyn Research Experimental Forensic, Center of the Ministry of Internal Affairs of Ukraine
Keywords: digital economy, digitalisation, business process, accounting, information, users, electronic document flow, electronic reporting

Abstract

The scientific article is devoted to the digitization of the Ukrainian economy and its impact on the information security of enterprises. The digital economy is the model of interaction of all participants in economic processes, which is based on the use of modern electronic communication channels, methods of recording and storing information, using electronic document management, maximum automation of business processes within the enterprise and in relations with contractors and government agencies. In the system of information provision of socio-economic processes, traditionally significant role is played by accounting with its function of collecting, processing and providing economic information about the activities of the business entity. The article focuses on the relevance of the question of rethinking the role and place of accounting in the information system, in particular in the transition to a digital economy, research into the change of its content, methodological and conceptual foundations under the influence of technological possibilities of digitalization and requirements for information content.

The activities of an enterprise, a company employing digital technology, are more effective than traditional, in terms of labor productivity and possible costs per unit of production. In a digital economy, accounting, while maintaining its relevance and demand for the product created, should become a clear component of the system of receiving, processing, and transferring economic information.

In connection with this, there was a need for the introduction of electronic document management (EDM), which is based on an electronic document. Digitization in accounting is impossible without EDM, the advantage of which is accelerated rotation of money and resource savings.

References

References

1. Voloshan, I. G. (2017). Proces dokumentuvannya ta pervisnoyi obrobky` oblikovoyi informaciyi v umovax avtomatyzovanyh oblikovyx system. [The process of documentation and initial processing of accounting information in the conditions of automated accounting systems] Global`ni ta nacional`ni problemy` ekonomiky`, My`kolayivs`ky`j nacional`ny`j universy`tet imeni V.O. Suxomly`ns`kogo,- Global and national problems of economy, VN Nikolayev National University. Sukhomlynsky, 16, URL: http://global-national.in.ua/archive/16-2017/164.pdf [in Ukrainian].

2. Gulej A. I., Yazlyuk B. O., Gulej S. A. (2018) Formuvannya novoyi cyfrovoyi ery na mezhi real`nogo ta virtual`nogo social`no-ekonomichnogo prostoru vzayemodiyi [Formation of a new digital era on the verge of real and virtual socio-economic interaction space]. Ukrayins`ky`j zhurnal prykladnoyi ekonomiky – Ukrainian Journal of Applied Economics – 3. – No. 2 [in Ukrainian].

3. Koncepciya rozvytku cyfrovoyi ekonomiky ta suspil`stva Ukrayiny` na 2018-2020 roky. [The Concept of the Development of the Digital Economy and Society of Ukraine for 2018-2020]. [Elektronny`j resurs]. – URL: http://zakon.rada.gov.ua/laws/show/67-2018-r. [in Ukrainian].

4. Ky`zenko O. O., Dopilko O. V. (2018) Transformaciya sy`stemy` kal`kulyuvannya sobivartosti poslug pid vpyvom cyfrovizaciyi ekonomichnyx procesiv. [Transformation of the system of calculation of the cost of services under the auspices of digitization of economic processes]. Strategiya ekonomichnogo rozvy`tku Ukrayiny` - Strategy of economic development of Ukraine - 43. – S. 140–150. DOI 10.33111/sedu.2018.43.140.150 [in Ukrainian].

5. 5. Kulynych M. B. (2011) Ocinka efektyvnosti oblikovo-analitychnogo zabezpechennya dohodiv i vytrat. [Estimation of efficiency of accounting and analytical provision of income and expenses ]. Visn. Zhy`tomy`r. derzh. texnol. un-tu. Seriya: Ekonomichni nauky – Visn Zhytomyr. state technol. un-th Series: Economic Sciences 4. – S. 53–54.[in Ukrainian].

6. Kulynych M. B. (2018) Dokumentuvannya yak metodychnyj instrumentarij u buxgalterskomu obliku: perspektyvy vprovadzhennya elektronnogo dokumentoobigu. [Documentation as a methodical tool in accounting: prospects for the introduction of electronic document management]. Ekon. chasop. Sxidnoyevrop. nacz. un-tu im. Lesi Ukrayinky`. - Economic journal of Lesia Ukrainka Eastern European National University - 4(16).S. 148–154. DOI: https://doi.org/10.29038/2411-4014-2018-04-148-154 [in Ukrainian].

7. Kraus N.M., Goloborod`ko O.P., Kraus K. M. (2018) Cyfrova ekonomika: trendy` ta perspektyvy avangardnogo xarakteru rozvy`tku [Digital economy: trends and prospects of the avant-garde character of development]. Efekty`vna ekonomika - Effective economy. 1 , URL: http://www.economy.nayka.com.ua/pdf/1_2018/8.pdf data zvernennya 14.05.2019 [in Ukrainian].

8. Lavrenenko V. V., Shulga O. M. Rozvytok suchasnyx informacijnyx texnologij v ekonomici yak sy`stemny`j element dy`gitalizaciyi. [Development of modern information technologies in economy as a system element of digitalization]. Ekonomika ta pidpry`yemny`cztvo - Economics and Busines. 40. – S. 26–33. http://ir.kneu.edu.ua/handle/2010/26029 [in Ukrainian].

9. Novikova O. F. (2018) Cy`frovizaciya ekonomiky`: opty`misty`chni ta pesy`misty`chni perspekty`vy` dlya social`no-trudovoyi sfery` [Digitization of the economy: optimistic and pessimistic perspectives for the social and labor sphere]. [Elektronny`j resurs]. Social`no-trudova sfera v umovax informacijnoyi ekonomiky`: suchasny`j stan, problemy` ta strategichni napryamy` rozvy`tku : zb. tez dop. uchasny`kiv Mizhnar. nauk.-prakt. Internet-konf C. 8–10. – Nazva z ty`tul. ekranu. http://ir.kneu.edu.ua/handle/2010/26742 [in Ukrainian].

10. Novikova O. F., Ostafijchuk Ya. V. (2018) Cy`frovizaciya suspil`stva ta staly`j rozvy`tok – zaporuka transformacij u social`no-trudovij sferi. [Digitalization of society and sustainable development are the key to transformation in the social and labor sphere.] Cy`frova ekonomika : zb. materialiv Nacz. nauk.-metod. konf., 4–5 zhovt. 2018 r., – Ky`yiv : KNEU, 2018. – S. 277–282. – URL: http://ir.kneu.edu.ua/handle/2010/26000 [in Ukrainian].

11. Rudenko M. V. (2018) Cy`frovizaciya ekonomiky`: novi mozhly`vosti ta perspekty`vy` [Digitization of the economy: new opportunities and perspectives]. Ekonomika ta derzhava - Economy and the state. 11. S. 61–65. DOI: 10.32702/2306-6806.2018.11.61.65 [in Ukrainian].

12. My`nkovskaya A. A. (2018). Dy`gy`taly`zacy`ya buxgalterskogo ucheta y` otchetnosty`, y` vozmozhnost` ee razvy`ty`ya v Respubly`ke Belarus`. [Digitalization of accounting and reporting, and the possibility of its development in the Republic of Belarus] Fizy`ko-matematy`chna osvita - Physical-mathematical education. 4(18). S. 112-114. DOI 10.31110/2413-1571-2018-018-4-018 [in Russian].

13. Ody`nczova T.M., Rura O.V. (2018) Razvy`ty`e vy`dov, obъektov y` metodov buxgalterskogo ucheta v uslovy`yax cy`frovoj эkonomy`ky` y` y`nformacy`onnogo obshhestva. [Development of types, objects and methods of accounting in the conditions of digital economy and information society] Nauchno-texny`chesky`e vedomosty` SPbGPU. Эkonomy`chesky`e nauky - Scientific and technical reports of SPbGPU. Economic sciences 4. S. 120—131. DOI: 10.18721/JE.11409 [in Russian].

14. Rozhnova O. V. (2018) Garmony`zacy`ya ucheta, audy`ta y` analy`za v uslovy`yax cy`frovoj эkonomy`ky`[Harmonization of accounting, audit and analysis in the conditions of the digital economy]. Uchet. Analy`z. Audy`t - Accounting Analysis Audit . 5(3):16-23. DOI: 10.26794/2408-9303-2018-5-3-16-23 [in Russian].

15. Brynjolfsson E., Kahin B. Understanding the Digital Economy: Data, Tools, and Research. MIT Press. Cambridge. MA. 2000. [in English].

16. Market services productivity across Europe and the US Robert Inklaar Marcel P. Timmer Bart van Ark Economic Policy, Volume 23, Issue 53, 1 January 2008, Pages 140–194, https://doi.org/10.1111/j.1468-0327.2007.00194.x [in English].

17. Mesenbourg T. L. Measuring the Digital Economy. US Bureau of the Census, Suitland, MD. 2001. URL: https://bit.ly/2JPcw3U [in English].

18. Niebel, Thomas, ICT and Economic Growth – Comparing Developing, Emerging and Developed Countries (December 15, 2014). ZEW - Centre for European Economic Research Discussion Paper No. 14-117. http://dx.doi.org/10.2139/ssrn.2560771 [in English].

19. Tapscott D. The Digital Economy: Promise and Peril in the Age of Networked Intelligence. McGraw-Hill, 1995. 342 p. [in English].
Published
2019-06-04
Section
ACCOUNTING, ANALYSIS, STATISTICS, MATHEMATICAL METHODS AND INFORMATION TECHNOLOG