Economy, finances, management: Topical issues of science and practical activity


Issue №: 1 (67)

Published: 2024.03.31
DOI: 10.37128/2411-4413-2024-1

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.

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DOI: 10.37128/2411-4413-2024-1-5
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PRAVDIUK Nataliia − Doctor of Economic Sciences, Professor, Professor of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: npravduyk@gmail.com).

PRAVDIUK Maryna – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: a.pravd4449@gmail.com).


The article examines the essence, classifies and highlights the historical aspects of the development of artificial intelligence technologies, identifies the trends and outlines the prospects for using the potential of modern information technologies in various spheres of public life. It is substantiated that the application of the capabilities of artificial intelligence-based systems in accounting practice makes it possible to automate certain accounting operations, in particular, processing and analysis of large amounts of accounting information, verification of accounting data and detection of errors, prevention of fraud, and also saves material and human resources for accounting, and increases the efficiency of the accounting process in general. Despite the significant advantages of integrating artificial intelligence into the accounting process, it is established that the use of the intelligent information technologies has risks for the accounting industry, which are associated with the release of a significant number of jobs, insufficient confidentiality and security of accounting data, the complexity of implementing an intelligent accounting system, and the lack of regulatory regulation of the procedure for using artificial intelligence systems in the accounting process. It is determined that the potential of artificial intelligence-enabled systems is gradually being used in accounting and this process will only intensify due to the rapid development of information technology and the trend towards automation of business processes, but there is still no talk of full integration of artificial intelligence into accounting practice. In order to ensure widespread implementation of artificial intelligence in the field of accounting, the author proposes a set of measures which include cultivation of a positive attitude towards intelligent information technologies, development of a national policy and strategy for implementation of artificial intelligence systems, professional development of practitioners, and development of information systems for automation of accounting based on artificial intelligence technologies.

Keywords: artificial intelligence, information systems, innovations, blockchain, accounting, intelligent accounting

List of references

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About journal

Topics of the 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


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

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).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)


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 450 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 "

History of journal:

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.