Issue №: 4 (74)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
ANALYSIS OF THE MAIN STAGES OF ACCOUNTING PROCESS DIGITALIZATION
KOVAL Olena – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: ostapchuk@vsau.vin.ua, https://orcid.org/0000-0003-4192-4456).
LYSHAK Oleksandr – Postgraduate Student of the Second Year of Study of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: sasha.lyshak@gmail.com, https://orcid.org/0009-0002-8434-0792).
The article analyses the main stages of accounting digitalization in Ukraine and worldwide, ranging from mechanization and computerization to the implementation of modern cloud technologies, ERP systems, and analytical platforms. The evolutionary nature of this process is revealed, reflecting the gradual transformation of technical tools, organizational approaches, and professional competencies of accounting specialists. Based on the comparative analysis, the key characteristics of each stage are outlined, and their advantages and limitations are identified. Particular attention is paid to the changing role of the accountant – from a performer of routine operations to an analyst who uses digital tools for managerial decision-making. It is determined that digitalization contributes to improving the accuracy of accounting data, the speed of information processing, the transparency of business processes, and the integration of accounting with the other functional units of the enterprise. It is shown that at the current stage, cloud services, analytical dashboards, and integrated accounting platforms play a key role, providing real-time data access and expanding opportunities for the financial analysis. At the same time, the main challenges are identified, including the adaptation of enterprises to new information systems, the need to improve digital literacy among personnel, the enhancement of legal regulation of electronic document management, and the strengthening of cybersecurity. The obtained results deepen the understanding of the development patterns of digital accounting tools and their impact on the efficiency of management processes. The practical significance of the study lies in the possibility of using its findings to improve enterprises’ digital strategies, enhance business competitiveness, and form sustainable management models in the digital economy, which will contribute to the further development of the national accounting system.
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4. Kononenko, L.V., & Koval, S.V. (2025). Orhanizatsiia obliku v malykh ahropidpryiemstvakh v konteksti tsyfrovizatsii: suchasnyi stan, problemy ta perspektyvy [Organization of accounting in small agricultural enterprises in the context of digitalization: Current state, problems, and prospects]. Ekonomika ta Suspilstvo – Economy and Society, 73. DOI: https://doi.org/10.32782/2524-0072/2025-73-10 Retrieved from: https://economyandsociety.in.ua/index.php/journal/article/view/5810 [in Ukrainian].
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6. Saienko, O.R., Somchenko, V.V., & Melnyk, A.O. (2021). Istorychni aspekty formuvannia ta rozvytku bukhhalterskoho obliku [Historical aspects of the formation and development of accounting]. Finansovi stratehii innovatsiinoho rozvytku ekonomiky – Financial Strategies of Innovative Economic Development, 2 (50), 52–55. DOI: https://doi.org/10.26661/2414-0287-2021-2-50-09 [in Ukrainian].
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About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 600 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
