Факультет економіки і менеджменту (ДМетІ)

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ENG: Faculty of Economics and Management (DMetI)
Dnipro Metallurgical Institute

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Digital Transformation in Accounting: From Decentralised Registries to Intelligent Systems
(Cape Coast Technical University, Ghana, 2025) Petrukha, N.; Akimova, Tetyana V.; Nezhyd, Y.; Andrieiev, A.; Zinevych, O.
ENG: Purpose: The article examines the impact of digital technologies on modern accounting in the period 2020–2025. It evaluates the potential of artificial intelligence, automated financial platforms, blockchain solutions, and big data analytics. Design/Methodology/Approach: The study was based on a systematic analysis of reports from international audit firms, statistical data on investments in digital accounting technologies and secondary analysis of data from global surveys of accountants. The information was processed using content and comparative analysis to assess the impact of technologies on financial accounting productivity. Findings: It demonstrates that, predominantly, economic agents consider digital technology applications in accounting as a factor in financial stability. Moreover, sound shifts are observed in the global structure of the accounting services market. The study found that 98% of accountants already use artificial intelligence to analyse financial indicators, and the average annual investment in automation technologies is $24,000 per company. Research Limitation: The use of secondary analysis from global surveys of accountants constrains the research to the original survey design. The varying methodologies across different surveys may limit comparability and introduce inconsistencies in how key constructs were measured and operationalised. Practical Implication: The article emphasises the importance of accounting companies adapting to digital challenges by modernising financial processes, expanding the use of big data analytics, and strengthening cybersecurity in financial accounting. Social Implication: The growth in the share of cloud platforms and blockchain accounting indicates an increase in the security and transparency of financial transactions, a determining factor in the industry's further evolution. Originality/Value: This outcome reaffirms that digital technologies represent the cornerstone of change in accounting, as they facilitate automation in accounting processes, minimise financial risks, and enhance company productivity.
The Impact of Innovations in Enterprise Accounting and Control Systems on Optimizing the Analysis of Financial Reporting in the Transition to IFRS
(Agricultural Economics and Social Science Research Association(AESSRA), 2024) Akimova, Tetyana V.; Pryymak, Svitlana; Kostyakova, Anna; Usatenko, Olga; Lytvynenko, Volodymyr
ENG: The relevance of the research topic is determined by the rapid development of digital technologies and the need to harmonize accounting standards at the international level. The transition to International Financial Reporting Standards (IFRS) requires enterprises to adapt their accounting systems and analytical methods, opening the way for innovations. The study aims to identify the impact of innovative accounting systems on the optimization of financial reporting. It focuses on the accounting and control processes at enterprises that adapt to IFRS. The article employs a theoretical approach based on the formation of conceptual provisions on IFRS and the assessment of innovative accounting technologies’ impact on financial information quality. It has been found that automation of accounting processes and integration of systems with IFRS improve data accuracy and optimize decision-making processes. The implementation of artificial intelligence and Big Data analysis technologies allows for a deeper analysis of financial indicators and the identification of trends and potential risks. Therefore, they increase the information value of reporting for investors and other stakeholders. Research findings have practical implications for companies’ management seeking to improve administrative performance and increase transparency for external users of financial statements. Innovations in accounting can serve as a catalyst for optimizing analytical procedures and contribute to the unification of international reporting. They open up new opportunities for effective management of enterprise resources.