Registration Number
0226U003921,
(0125U003315)
, R & D reports
Title
Computerization of accounting in modern business conditions
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Комп’ютеризація бухгалтерського обліку в сучасних умовах господарювання
Head
Luchko Mykhailo R., Доктор економічних наук
Registration Date
08-06-2026
Organization
Western Ukrainian National University
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Research into areas of computerization of accounting in modern business conditions. Providing scientific and methodological recommendations on the digitalization of accounting at the enterprise.
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The object of the study is the process of computerization of accounting in modern business conditions, which includes the digital transformation of accounting procedures, the integration of accounting with enterprise information systems, business process modeling, IT risk management and the organization of internal control in a digital environment. The purpose of the study is to substantiate the theoretical, organizational and practical principles of computerization of accounting in the context of the digital transformation of the economy, determine the main stages of its development, reveal the relationship between accounting automation and business process modeling, as well as systematize the risks and areas of internal control aimed at ensuring the reliability, completeness, timeliness and security of accounting information. Research methods - theoretical generalization, analysis, synthesis, comparison. The generalized scientific result of the work is the justification of the feasibility and areas of computerization of accounting as an important prerequisite for improving the quality of accounting and analytical information, the effectiveness of internal control, the transparency of business processes and the validity of management decisions. The paper proves that computerization of accounting should be considered not only as a technical implementation of software, but as a comprehensive process of digital transformation of the enterprise's accounting system, which involves modeling business processes, integrating information systems, managing IT risks, and forming an appropriate internal control system.
Product Description
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Chereshnyuk Oksana M.
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2026-06-08
