Registration Number
0226U002088,
(0123U100466)
, R & D reports
Title
Improvement of the data generation mechanism in the accounting systems of business entities to provide information on accounting, analysis, taxation and control processes
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Удосконалення механізму генерування даних у облікових системах господарюючих суб'єктів для забезпечення інформацією процесів обліку, аналізу, оподаткування та контролю
Head
Leha Olha V., Кандидат економічних наук
Pryidak Tetiana B., к.е.н.
Registration Date
06-02-2026
Organization
Poltava State Agrarian University
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Improvement of the system of accounting and analytical support to improve the quality of accounting, analysis, taxation and control processes
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Research Report: 63 pages, 7 figures, 9 tables, 3 appendices.
Keywords: accounting systems; data generation; accounting and analytical support; accounting automation; financial and tax reporting; tax compliance; tax risks; predictive analytics; artificial intelligence; integrated accounting and analytical model; management decisions; enterprise sustainability.
Purpose of the study – to improve the mechanism of data generation in accounting systems of business entities in order to enhance the quality of information support for accounting, economic analysis, taxation, and control processes.
Research methods – systemic, structural-logical, comparative, and abstract-logical analysis; methods of generalization, expert assessment, modeling, and analytical grouping. The study applies approaches to assessing the informativeness of financial and tax reporting, analyzing tax risks, predictive analytics, and integrating accounting and operational data.
Research results. The role of the data generation mechanism as a key factor in the quality of accounting and analytical support is substantiated, and the relationship between accounting automation, the informativeness of financial and tax reporting, and the effectiveness of managerial decision-making is established. Modern accounting automation software solutions are analyzed, and criteria for their selection depending on the scale and specifics of enterprise activity are identified. A form of internal tax and analytical reporting is proposed to manage tax risks and increase transparency. Tax compliance is examined as a tool for analytical tax risk management. The possibilities of predictive analytics and artificial intelligence are revealed, and a conceptual approach to forming an integrated accounting and analytical model for ensuring enterprise sustainability is developed.
Product Description
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2026-02-06
