Наукові статті
Постійне посилання зібранняhttps://repository.lntu.edu.ua/handle/123456789/230
Переглянути
2 результатів
Результати пошуку
Item type:Наукова стаття, The impact of digital technologies on accounting transformation(2025) Holiachuk, NataliіaDigital technologies are significantly transforming accounting, changing the methods of collecting, processing, and analysing financial information on a global scale. The aim of the study is to assess the impact of digital technologies on accounting transformation in seven countries with different levels of digitalization. The research employed the following methods: quantitative approach, analysis of panel data for 2020-2024, and econometric modelling. The assessment was carried out using a fixed-effects model that takes into account institutional and technological factors of transformation. The results showed that the United Kingdom (UK) and Germany have the highest accounting transformation indicators: within 43.5-47.2 points and from 41.0 to 44.8 points, respectively. This is explained by a high level of digitalization (DigitalTechIndex over 80) and the full application of International Financial Reporting Standards (IFRS). At the same time, Ukraine, despite limited digital resources (Digital Technology Index within 36.2-49.7), demonstrates positive dynamics of transformation — from 28.0 to 33.2 points. This is determined by the implementation of IFRS and existing regulatory support. It was found that digital transformation significantly improves accounting practices in combination with the adoption of IFRS and the development of human capital. The results emphasize the need for strategic implementation of digital technologies in accounting, which has implications for politicians and financial institutions. The study can be useful for shaping digital development policies and modernizing financial reporting. Further studies should focus on industry analysis and studying the impact of artificial intelligence (AI) in accounting decisions.Item type:Наукова стаття, Improving Accounting and Management of Settlements with Foreign Suppliers in the Context of Global Digitalization on the Example of Agricultural Enterprise(2022) Holiachuk, NataliіaIn the article, the authors developed proposals for improving the accounting and management of settlements with counterparties at importing agricultural enterprises in the context of global digitalization, namely: proposed analytical accounts for accounting settlements with suppliers at importing agricultural enterprises, which will help control accounts payable, the time of its payment and help to plan agreements with suppliers and contractors; considered in detail the accounting of payments to contractors, namely the accounting of discounts from foreign suppliers on agricultural raw materials received by the enterprise, when it is provided after customs clearance of goods; developed methodical bases of management of settlements with contractors at the enterprises-importers in the conditions of global digitalization; developed and visually presented the information base of control of settlements with contractors (suppliers) in the conditions of global digitalization; analyzed the main control functions implemented in the application solutions of various software products presented on the market of Ukraine, presented an analysis of the solution of internal control problems with the help of applied products and proposed the main areas of improvement of control elements. In general, the rational organization of accounting and management of suppliers and the state of settlements with them help to strengthen contractual and settlement discipline, fulfilment of obligations to supply products in a given range and quality, increase responsibility for compliance with payment discipline, reduce receivables and payables, accelerate receivables and, consequently, to improve the financial condition of the enterprise.