Search academic texts

Information × Registration Number 0225U001612, (0121U108510) , R & D reports Title Theory and methodology of market participants accounting in the digital economy popup.stage_title Дослідити особливості формування та розвиток методології обліку на принципах системної цілісності Head Pavlykivska Olha I., Доктор економічних наукSpivak Serhii M., Доктор економічних наук Registration Date 03-02-2025 Organization Ternopil National Technical University named after Ivan Puluj popup.description1 The aim of the work is to conceptualize the theory and methodology of accounting, based on fundamental knowledge in the field of digital economy in order to develop a system of digital accounting, business consulting, analytical assessment of business processes. popup.description2  "The purpose of this project is to improve theoretical and methodological approaches to the formation of an accounting and analytical system of business entities based on IFRS information platforms using process modeling, which will allow to improve the quality of operational information and create conditions for an effective transition to the use of international accounting and reporting standards. To form a methodology for forming accounting policies in the accounting and analysis system of business entities, a process of transforming accounting policies based on the IFRS and the NAS is proposed. A concept of forming a management accounting and analysis system is proposed, taking into account the IFRS, the specifics of which consists in describing the step-by-step process of configuring individual elements of this system with the selection and specification of tools and technologies. Digital transformation provides the accounting system with a number of advantages and contributes to overall efficiency and effectiveness. One of these areas is the use of blockchain technology. For the successful integration of blockchain into electronic document flow in the enterprise accounting system, it is proposed to adhere to the BEDF model. Enterprises can effectively use blockchain technology to improve the flow of electronic documents in the accounting system, achieving greater security, transparency, efficiency and cost savings. The practical significance of the research results is that the use of the developed scientific and methodological recommendations, models and methods for forming the accounting and analytical system of business entities in the digital economy, based on the principles of international accounting and financial reporting standards, will contribute to improving the quality of information resources and increasing the efficiency of resource use of business entities and their competitiveness during the post-war reconstruction of the economy. " Product Description popup.authors Bilous Olha S. Halyniak Lesia O. Harmatii Serhii V. Dereichuk Oleksii P. Koroliuk Tetiana M. Kundeus Oleksandr M. Maryniak Bohdan B. Ratynskyi Vadym V. Synkevych Nadiia I. Spivak Serhii M. Khomyn Petro Ya. popup.nrat_date 2025-02-03 Close