Digital Transformation in Accounting: From Decentralised Registries to Intelligent Systems
| dc.contributor.author | Petrukha, N. | en |
| dc.contributor.author | Akimova, Tetyana V. | en |
| dc.contributor.author | Nezhyd, Y. | en |
| dc.contributor.author | Andrieiev, A. | en |
| dc.contributor.author | Zinevych, O. | en |
| dc.date.accessioned | 2026-02-10T13:02:14Z | |
| dc.date.issued | 2025 | |
| dc.description | T. Akimova: ORCID 0000-0001-9515-8713 | en |
| dc.description.abstract | 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. | en |
| dc.description.sponsorship | Kyiv National University of Construction and Architecture, Kyiv, Ukraine; National Academy of Agrarian Sciences (NAAS) Kyiv, Ukraine; State Educational and Scientific Establishment (SESE) Academy of Financial Management, Kyiv, Ukraine; Interregional Academy of Personnel Management, Kyiv, Ukraine | en |
| dc.identifier.citation | Petrukha N., Akimova T., Nezhyd Y., Andrieiev A., Zinevych O. Digital Transformation in Accounting: From Decentralised Registries to Intelligent Systems. African Journal of Applied Research. 2025. Vol. 11, No. 7. P. 273–286. DOI: https://doi.org/10.26437/2ng4dt77. | en |
| dc.identifier.doi | https://doi.org/10.26437/2ng4dt77 | en |
| dc.identifier.issn | 2408-7920 | |
| dc.identifier.uri | https://www.ajaronline.com/index.php/AJAR/article/view/1447 | en |
| dc.identifier.uri | https://crust.ust.edu.ua/handle/123456789/21635 | en |
| dc.language.iso | en | |
| dc.publisher | Cape Coast Technical University, Ghana | en |
| dc.rights | Creative Commons Attribution-NonCommercial 4.0 International License | en |
| dc.rights.uri | https://creativecommons.org/licenses/by-nc/4.0/ | en |
| dc.subject | accounting | en |
| dc.subject | automation | en |
| dc.subject | blockchain | en |
| dc.subject | cybersecurity | en |
| dc.subject | digital transformation | en |
| dc.subject | КУФОАМБ | uk_UA |
| dc.subject.classification | SOCIAL SCIENCES | en |
| dc.subject.classification | SOCIAL SCIENCES::Business and economics | en |
| dc.title | Digital Transformation in Accounting: From Decentralised Registries to Intelligent Systems | en |
| dc.type | Article | en |