Issue №: 1 (75)
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.
ЦИФРОВИЙ ОБЛІК ЯК ЧИННИК МОДЕРНІЗАЦІЇ СИСТЕМИ АДМІНІСТРАТИВ-НОГО УПРАВЛІННЯ ПІДПРИЄМСТВОМ
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, https://orcid.org/0000-0003-1157-2242).
The article examines the digitalization of accounting as a key factor in the modernization of the enterprise's administrative management system. It is substantiated that the rapid development of information technologies transforms traditional approaches to accounting, turning it from a technical function into a strategic management tool. The essence of digital management is revealed, which increases the efficiency of the enterprise, reduces costs and contributes to the integration of management processes into a single information system. The synergistic effect of combining digital technologies with communicative management tools is analyzed, which ensures the transparency and accuracy of accounting data and supports the adoption of management decisions in real time. It is determined that modern digital solutions – ERP systems, cloud platforms, artificial intelligence, big data, RPA technologies and blockchain – form a new paradigm for organizing accounting. They provide automation of the routine operations, minimization of human errors and the creation of an integrated accounting information base that supports strategic planning, forecasting and control. Particular attention is paid to the use of blockchain technologies, which increases the level of security, reliability and publicity of financial data. The evolution of the relationship between accounting and administrative management in the context of the digital economy is analyzed. It is established that the effectiveness of management decisions directly depends on the quality of accounting information, its efficiency and analytical depth. The digital transformation of accounting not only optimizes internal business processes, but also contributes to the creation of flexible organizational structures focused on innovation and rapid response to changes in the market environment. It is proven that the digitalization of accounting is a strategic direction for the development of enterprises, which requires the transformation of business models, personnel training and the implementation of new standards of accounting activities. The results of the study confirm that digital accounting acts as a catalyst for the modernization of administrative management, contributing to increasing the efficiency, transparency and competitiveness of enterprises in the modern conditions of the digital economy.
1. Kvasnii, L., Soltysik, O. & Kovalko, M. (2021). Osoblyvosti upravlinnia promyslovymy transformatsiiamy v umovakh tsyfrovizatsii [Features of managing industrial transformations in the context of digitalization]. Ekonomika ta suspilstvo – Economy and society, 34. DOI: https://doi.org/10.32782/2524-0072/2021-34-32 Retrieved from: https://economyandsociety.in.ua/index.php/ journal/article/ view/1000/958 [in Ukrainian].
2. Fulop, M.T., & Magdas, N. (2022). Opportunities And Challenges In The Accounting Profession Based On The Digitalization Process. European Journal of Accounting, Finance & Business, 10 (2), 38–45. DOI: 10.4316/EJAFB.2022.1025 [in English].
3. Denysenko, M., & Breus, S. (2021). Zarubizhnyi dosvid rehionalno-administratyvnoho upravlinnia ta mozhlyvosti yoho implementatsii v Ukraini [Foreign experience of regional administrative management and possibilities of its implementation in Ukraine]. Investytsii: praktyka ta dosvid – Investments: practice and experience, 5, 56–60. DOI: https://doi.org/10.32702/2306-6814.2021.5.56 [in Ukrainian].
4. Prokopchuk, I., Borovykov, O., & Melenchuk, I. (2024). Perspektyvy rozvytku administratyvnoho menedzhmentu ta dilovoi etyky v ukraini: stsenarii ta rekomendatsii [Prospects for the development of administrative management and business ethics in Ukraine: scenarios and recommendations]. Ekonomika ta suspilstvo – Economy and society, 61. DOI: https://doi.org/10.32782/2524-0072/2024-61-31 Retrieved from: https://economyandsociety.in.ua/index.php/journal/article/ view/3737/3659 [in Ukrainian].
5. Koroliuk, T., Spivak, S., & Ratynskyi, V. (2023). Oblik v upravlinni pidpryiemstvom v umovakh tsyfrovoi ekonomiky [Accounting in enterprise management in the digital economy]. Halytskyi ekonomichnyi visnyk – Galician Economic Bulletin, 6 (85), 88-96. DOI: https://doi.org/10.33108/ galicianvisnyk_tntu2023.06.088 [in Ukrainian].
6. Tang, W., & Yang, S. (2023). Enterprise Digital Management Efficiency under Cloud Computing and Big Data. Sustainability, 15 (17), 13063. DOI: https://doi.org/10.3390/su151713063 [in English].
7. Cisek, M. (2019). Innowacje i cyfryzacja gospodarki. Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach, Siedlce. Retrieved from: https:// integro.uph.edu.pl/integro/273102295525/ksiazka/innowacje-i-cyfryzacja-gospodarki [in Polish].
8. Gnatiuk, T., Shkromyda, V., & Shkromyda, N. (2023). Digitalization of Accounting: Implementation Features and Efficiency Assessment. Journal of Vasyl Stefanyk Precarpathian National University, 10 (2), 45–58. DOI: https://doi.org/10.15330/jpnu.10.2.45-58 [in Ukrainian].
9. Mina Intriago, K.J., Peñarrieta Guerrero, A.G., & Wila Bone, K.J. (2025). Digitalización de la contabilidad: transición hacia la contabilidad digital y su impacto en los modelos de gestión administrativa. LATAM Revista Latinoamericana de Ciencias Sociales y Humanidades, 6 (2), 1903–1914. DOI: https://doi.org/ 10.56712/ latam.v6i2.3738 [in English].
10. Fernández, J., Pérez, M., & Gómez, L. (2022). Impacto de la digitalización en la gestión contable: Un análisis empírico en empresas latinoamericanas. Revista de Contabilidad y Finanzas, 10 (2), 45–67. DOI: https://doi.org/10.56712/latam.v6i2.3738 [in Spanish].
11. López, D., & Ramírez, S. (2023). Blockchain y su papel en la digitalización contable: Un enfoque práctico. International Journal of Financial Innovations, 18 (1), 25–40. DOI: https://doi.org/10.56712/ latam.v6i2.3738 [in Spanish].
12. Kovalevska, N., Nesterenko, I., Lutsenko, O., Nesterenko, O., & Hlushach, Y. (2022). Problems of accounting digitali-zation in conditions of business processes digitalization. Amazonia Investiga, 11, 54, 132–141. DOI: https://doi.org/ 10.34069/AI/2022.56.08.14 [in English].
13. Prasetianingrum, S., & Sonjaya, Y. (2024). The Evolution of Digital Accounting and Accounting Information Systems in the Modern Business Landscape. Advances in Applied Accounting Research, 2 (1), 39–53. DOI: https://doi.org/10.60079/ aaar.v2i1.165 [in English].
14. Talakh, T., & Holiachuk, N. (2025). Tsyfrovizatsiia obliku dlia zabezpechennia efektyvnoho rozvytku biznesu [Digitalization of accounting to ensure effective business development]. Ekonomika ta suspilstvo – Economy and society, (71). DOI: https://doi.org/10.32782/2524-0072/2025-71-12 Retrieved from: https://economyandsociety.in.ua/index.php/journal/article/view/5461/5402 [in Ukrainian].
15. Hrybovska, Yu., & Kononenko, Zh. (2023). Zastosuvannia informatsiinykh system v upravlinni pidpryiemstvom [Application of information systems in enterprise management]. Ekonomika ta suspilstvo – Economy and society, 47. DOI: https://doi.org/10.32782/2524-0072/2023-47-84 Retrieved from: https://economyandsociety.in.ua/index.php/journal/article/view/2171/2098 [in Ukrainian].
16. Fülöp, M.T., Topor, D.I., Ionescu, C.A., Cifuentes-Faura, J., & Măgdaș, N. (2023). Ethical concerns associated with artificial intelligence in the accounting profession: a curse or a blessing? Journal of Business Economics and Management, 24 (2), 387–404. DOI: https://doi.org/10.3846/jbem.2023.19251 [in English].
17. Koval, O.V., & Lyshak, O.M. (2024). Tsyfrovizatsiia bukhhalterskoho obliku v Ukraini [Digitalization of accounting in Ukraine]. Efektyvna ekonomika – Effective economy, 2. DOI: http://doi.org/10.32702/2307-2105.2024.2.67 Retrieved from: https://econp.com.ua/index.php/journal/article/view/483/442 [in Ukrainian].
18. Polova, O., Maneliak, I., & Malitskyi, P. (2024). Osnovni teoretychni pidkhodytsyfrovoi transformatsii oblikovykh system pidpryiemstv ahrarnoi sfery [Basic theoretical approaches to the digital transformation of accounting systems of agricultural enterprises]. Aktualni pytannia ekonomichnykh nauk – Current issues of economic sciences, 5. DOI: https://doi.org/10.5281/zenodo.14177870 URL: https://zenodo.org/records/14177870 [in Ukrainian].
19. Voss G., Modrzyński P. The evolutionary nature of accounting and the accounting profession. ZTR. 2025. Vol. 49. № 2. P. 99–125. DOI: https://doi.org/10.5604/01.3001.0055.1488
20. Sarai, N. (2020). Optymizatsiia upravlinnia biznes-protsesamy na pidpryiemstvi [Optimization of business process management in the enterprise]. Innovatsiina ekonomika – Innovative economy, 1–2, 79–84. DOI: https://doi.org/10.37332/2309-1533.2020.1-2.12 [in Ukrainian].
21. Korchahina, L. (2023). Naukovo-metodychni zasady pobudovy mekhanizmu upravlinnia ESG-aktyvnistiu na pidpryiemstvi [Scientific and methodological principles for building a mechanism for managing ESG activity at an enterprise]. Ekonomika ta suspilstvo – Economy and Society, 52. DOI: https://doi.org/10.32782/2524-0072/2023-52-71 Retrieved from: https://economyandsociety.in.ua/index.php/journal/article/view/2588/2506 [in Ukrainian].
22. Olikh, L. (2025). Rozvytok pidsystem upravlinnia v menedzhmenti 5.0 [Development of management subsystems in management 5.0]. Ekonomika ta suspilstvo – Economy and society, 72. DOI: https://doi.org/10.32782/2524-0072/2025-72-154 Retrieved from: https://economyandsociety.in.ua/index.php/ journal/article/view/2588/2506 [in Ukrainian].
23. Yukhymenko-Nazaruk, I. (2017). Bukhhalterskyi inzhynirynh v systemi kreatyvnoho obliku [Accounting engineering in the creative accounting system]. Rozvytok sotsialno-ekonomichnykh system v heoekonomichnomu prostori: teoriia, metodolohiia, orhanizatsiia obliku ta opodatkuvannia: materialy Mizhnar. nauk.-prakt. konf. – Development of socio-economic systems in geo-economic space: theory, methodology, organization of accounting and taxation: materials of the International Scientific-Practical Conference (Ternopil, May 11–12th, 2017). (pp. 165–166). [in Ukrainian].
24. Herasymovych, A., & Herasymovych, I. (2019). Inzhynirynhovyi bukhhalterskyi oblik:praktychnyi aspect [Engineering accounting: practical aspect]. Oblik i finansy – Accounting and finance, 2 (84), 5–12. DOI: https://doi.org/10.33146/2307-9878-2019-2(84)-5-12 [in Ukrainian].
25. Holovchak, Yu. Holovchak, V. (2024) Tsyfrova transformatsiia bukhhalterskoho obliku ta audytu cherez khmarni rishennia. [Digital transformation of accounting and auditing through cloud solutions] Investytsii: praktyka ta dosvid–Investments: practice and experience, 20, 137-142. DOI: 10.32702/2306-6814.2024.20.137 [in Ukrainian].
26. Kulkarni, Nilesh D., & Bansal, S. (2023). Defining Data Migration Strategies for Seamless ERP Transformation-Case Study. Journal of Economics & Management Research, 4 (3), 1-7. DOI: 10.47363/JESMR/2023(4)210 [in English].
27. Pravdiuk, M. (2023) Vplyv protsesu didzhytalizatsii na orhanizatsiiu obliku ta opodatkuvannia [The impact of the digitalization process on the organization of accounting and taxation]. Aktualni pytannia v suchasnii nautsi – Current issues in modern science, 2 (8), 45-59. DOI: https://doi.org/10.52058/2786-6300-2023-2(8)-45-59 [in Ukrainian].
28. Brukhanskyi, R., & Spilnyk, I. (2020). Tsyfrovyi oblik: poniattia, vytoky ta aktualnyi dyskurs [Digital accounting: concept, origins and current discourse]. Instytut bukhhalterskoho obliku, kontrol ta analiz v umovakh hlobalizatsii – Institute of accounting, control and analysis in the context of globalization, 3-4, 7-20 [in Ukrainian].
29. Koroliuk, T. (2023). Oblik v upravlinni pidpryiemstvom v umovakh tsyfrovoi ekonomiky [Accounting in enterprise management in the digital economy]. Halytskyi ekonomichnyi visnyk – Galician Economic Bulletin, 6 (85), 88–96 DOI: https://doi.org/10.33108/galicianvisnyk_tntu2023.06.088 [in Ukrainian].
30. Tsentr bukhhalterskoho autsorsynhu [«Accounting Outsourcing Center»] cba.net.ua. Retrieved from: https://cba.net.ua/najkraschi-prohramy-bukhhalterskoho-obliku-ukrajiny-u-2025-rotsi/ [in Ukrainian].
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).
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 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.
