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0222U001558,
0120U102054
,
Modernization of accounting with the use of computer and communication technologies to ensure the cybersecurity of enterprises
Zadorozhnyi Zenovii-Mykhailo V., Доктор економічних наук
28-01-2022
Ternopil National Economic University
The object of research is the process of computerization of accounting according to international standards in terms of information security of enterprises. Subject of research: theoretical and applied aspects of accounting with the use of computer and communication technologies. The main purpose of the study is to improve the methodology, organization and practice of accounting in terms of ensuring the reliability and efficiency of its information and implementation of cybersecurity of the enterprise in the application of computer communication processes at the request of management, owners, including foreign investors. Research methods - theoretical and methodological issues of accounting will be studied using updated general research methods, including dialectical and formal methods: analysis and synthesis, abstraction, generalization, induction and reduction, analogy, modeling; scientific analysis of practical issues will be carried out using specific scientific (measurement, comparison, experiment, formalization, axiomatic, hypothetical-deductive, convergence from abstract to specific) and special-scientific (mathematical, economic-mathematical, statistical, special-accounting) methods of accounting research. The results of the study and their scientific novelty: ideas and working hypotheses on the transformation of the theory and practice of accounting in the context of globalization trends in the economy and society; systematized communication barriers and information and accounting risks that may harm the cybersecurity of the enterprise; the concept of cyber protection of enterprises from internal and external threats on the basis of accounting is substantiated. The practical significance of the results of the study lies in the possibility of using theoretical and practical developments to modernize the accounting of economic entities in the use of computer and communication technologies.
Averkyn Yakiv Fedorovych
Borysiak Olena V.
Halechshuk Svitlana M.
Humenna-Deriy Mariya V.
Deriy Vasyl A.
Dolyuk Alla V.
Zadorozhnyi Maryan Z.
Krupka Yaroslav D.
Muzhevych Nataliia Volodymyrivna
Muravskyi Volodymyr V.
Ometsinska Iryna Ya.
Pavlik Iryna Yevhenivna
Pochynok Natalia V.
Semaniuk Vita Z.
Semenyshena Nataliia Viktorivna
Snigur Hrystyna Anatoliivna
Khorunzhak Nadiia M.
Tsaruk Vasyl Y.
Shevchuk Oleh A.
Shchyrba Iryna M.
Shchyrba Markiyan T.
2022-03-09
Updated: 2025-12-12
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