DIGITAL ACCOUNTING: CONCEPTS, ROOTS AND CURRENT DISCOURSE

Ruslan Brukhansky, Iryna Spilnyk

Abstract


Introduction. The article explores the essence of the concept of “digital accounting", highlights its historical roots and current discourse in the contextual relationship and interdependence of accounting, information technology, the World Wide Web (the Internet), e-commerce, the Internet of Things and more. Accordingly, the issues of rethinking the role and place of accounting in the digital economy, the study of changes in its semantic, methodological and conceptual principles under the influence of the growth of information potential of the digital economic space. Methods. The dialectical method of cognition and general scientific principles of complex researches are applied in the course of scientific research, which include empirical, theoretical-cognitive and general logical methods. These methodological tools are used to consider the essence and disclose the features of digital accounting (observation, comparison, description, generalization); historical and logical approaches to highlighting of its roots and evolution; analysis, synthesis, analogy and abstraction to assess trends in modern accounting in the context of digital transformations of social and economic development and the formation of a global information space; systematic approach to the identification of methodological problems of its integration into the system of intelligent business management. Results. It is concluded that significant technological and informatization changes, as well as the growth of the potential of digital economic information space stimulate the modernization of accounting science, promote the development of methodology and organization of the accounting process, actualize the problem of positioning of accounting as activity, the profession of accountant and the science of accounting. Discussion. Under these circumstances, there are a number of prerequisites for the formation of a new digital paradigm of accounting. Therefore, further scientific researches are extremely important - new concepts, research approaches, development of certain types of accounting and so on.

Keywords


digitalization; digital economy; digital accounting; accounting; information technologies; Internet; e-commerce; accounting information

Full Text:

PDF>PDF

References


Brukhansʹkyy R. F. & Spilʹnyk I. V. (2019) Kryptoaktyvy u systemi bukhhaltersʹkoho obliku ta zvitnosti. [Cryptocurrencies in the of accounting and reporting system.] Problemy ekonomiky. № 2 (40),. pp.145-156. DOI: 10.32983/2222-0712-2019-2-145-156. [In Ukrainian].

Hulynsʹka D. Yak zminyatʹsya podatky dlya internet-biznesu, sotsialʹnykh merezh ta poshukovykh resursiv?.[How will taxes change for Internet business, social networks and search resources?] «Porady yurysta» informatsiyno-pravovyy portal. URL: https://porady.org.ua/yak-zminyatsyapodatkidlya-internet-biznesu-socialnikh-merezh-ta-poshukovikh-resursiv (accessed 02 November 2020)

Danʹko Yu. (2012) Sotsialʹni merezhi yak forma suchasnoyi komunikatsiyi: plyusy i minusy. [Social networks as a form of modern communication: pros and cons.] Suchasne suspilʹstvo. Vyp. 2, pp. 179-184. [In Ukrainian].

Kantsedal N. A. (2019) Bukhhaltersʹkyy oblik tsyfrovoyi epokhy: rozshyrennya terminolohichnykh kordoniv. [Accounting of the digital age: expanding terminological boundaries.] Oblik i finansy. № 1 (83), pp. 29–34.URL: http://www.afj.org.ua/ua/article/631 (accessed 02 November 2020).

Klak O. (2020) Pravovi aspekty vedennya biznesu v sotsialʹnykh merezhakh ta problemy yoho opodatkuvannya. [Legal aspects of doing business in social networks and problems of its taxation.] Perspektyvy rozvytku osvity, nauky i biznesu v hlobalʹnomu seredovyshchi : materialy VIII Mizhnarodnoyi naukovo-praktychnoyi konferentsiyi [Ternopilʹ, 23 zhovtnya 2020 r.]. Ternopilʹ: FOP Osadtsa YU. V. 292 p., pp. 215-216. [In Ukrainian].

Muravsʹkyy, V. V. (2018) Komp'yuterno-komunikatsiyna forma obliku : monohrafiya. [Computer-communication accounting form: monograph.] Ternopilʹ : TNEU. 486 p. [In Ukrainian]

Oblik i analityka tsyfrovoyi ekonomiky. [Accounting and analytics of the digital economy.] Kafedra obliku ta ekonomiko-pravovoho zabezpechennya ahropromyslovoho biznesu Zakhidnoukrayinsʹkoho natsionalʹnoho universytetu. URL: http://oepz.tneu.edu.ua/?page_id=1504 (accessed 02 November 2020).

Popovych M. S. (2017) Zastosuvannya NFC tekhnolohiy v bukhhaltersʹkomu obliku. [Application of NFC technologies in accounting.]. Naukovyy visnyk Uzhhorodsʹkoho universytetu., Vyp. 1(49). Vol 1. pp. 351–355. [In Ukrainian]

Plaksiyenko V. Ya.& Nazarenko I.M. (2018) Bezpaperova bukhhalteriya: pryznachennya, kharakterystyka skladovykh ta klyuchovi aspekty. [Paperless accounting: purpose, characteristics of components and key aspects.] Ahrosvit. № 9. pp. 20-26. URL: http://www.agrosvit.info/pdf/9_2018/5.pdf. (accessed 02 November 2020).

Pro derzhavnu reyestratsiyu yurydychnykh osib, fizychnykh osib - pidpryyemtsiv ta hromadsʹkykh formuvanʹ. [About the state registration of legal entities, physical persons - businessmen and public formations.] Zakon Ukrayiny № 755-IV v redaktsiyi vid 06.12.2020 r. URL:https://zakon.rada.gov.ua/laws/show/755-15#Text (accessed 02 November 2020).

Pro zakhyst prav spozhyvachiv. [About the protection of consumer rights.] Zakon Ukrayiny № 1023-XII vid 12.05.91 r. URL: https://zakon.rada.gov.ua/laws/show/1023-12#Text (accessed 02 November 2020).

Semanyuk, V. Z. (2018) Informatsiyna teoriya obliku v postindustrialʹnomu suspilʹstvi : monohraf, [Information Theory of Accounting in Post-Industrial Society: Monograph.]. Ternopilʹ: TNEU, 392 p. [In Ukrainian]

Spilʹnyk I.V. &, Palyukh M.S. (2019) Bukhhaltersʹkyy oblik v umovakh tsyfrovoyi ekonomiky. [Accounting in the digital economy.] Instytut bukhhaltersʹkoho obliku, kontrolʹ ta analiz v umovakh hlobalizatsiyi. Vypusk 1-2. pp. 83-96. DOI: https://doi.org/10.35774/ibo2019.01.083 [In Ukrainian]

Khorunzhak N. M. & Lukanovsʹka I.R. Oblik v umovakh tsyfrovoyi ekonomiky: problemy i perspektyvy.[ Accounting in the digital economy: problems and prospects.] Prychornomorsʹki ekonomichni studiyi. 2019, Vyp. 45. pp. 175-179. URL: http://nbuv.gov.ua/UJRN/bses_2019_45_34. (accessed 02 November 2020).

Shyshkova N.L. (2019) Perspektyvy IT-modernizatsiyi bukhhaltersʹkoho obliku: aktualizatsiya teoriyi i praktyky. [Prospects for IT-modernization of accounting: actualization of theory and practice.] Ekonomichnyy visnyk. Ekonomika pidpryyemstva., №3. pp. 146-159. URL: https://doi.org/10.33271/ev/67.146 (accessed 02 November 2020).

Yaroshchuk O. (2020) Blokcheyn u systemi bukhhaltersʹkoho obliku. [Blockchain in the accounting system.] Perspektyvy rozvytku osvity, nauky i biznesu v hlobalʹnomu seredovyshchi : materialy VIII Mizhnarodnoyi naukovo-praktychnoyi konferentsiyi [Ternopilʹ, 23 zhovtnya 2020 r.]. Ternopilʹ: FOP Osadtsa Yu. V., 292 p., pp. 99-100. [In Ukrainian]

Deshmukh A. (2006) Digital accounting: the effects of the Internet and ERP on accounting. IRM Press (an imprint of Idea Group Inc.). 409 p.

Digitalisation in Accounting. (2017). URL: https://home.kpmg/content/dam/kpmg/de/pdf/Themen/2017/ digitalisation-in-accounting-en-2017-KPMG.pdf (accessed 02 November 2020).

Digitization and Financial Reporting – How Technology Innovation May Drive the Shift toward Continuous Accounting. Accounting and Finance Research Vol. 7, No. 3; 2018 URL: https://pdfs.semanticscholar.org/254c/b44b7c6e030b0a8 4b0b889055b5825dfd727.pdf. (accessed 02 November 2020).

Spilnyk I., Brukhanskyi R., Yaroshchuk O. Accounting and Financial Reporting System in the Digital Economy, Proceedings of 10th International Conference IEEE Advanced Computer Information Technologies, ACIT’2020, pp. 581-584. DOI: 10.1109/ACIT49673.2020.9208976

Spilnyk I.V., Palukh M.S. (2019) .Developing accounting system: the challenges of digitalization. Digital Economics: Proceedings of the II National Scientific and Methodological Conference. (Kyiv, October 17-18, 2019). Kyiv, KNEU, pp. 146-149.

Ernst & Young. (2016) The evolving role of the CFO in the digital age. URL: https://www.ey.com/Publication/vwLUAssets/EY-the-evolving-role-of-the-CFO-in-the-digital-age/$FILE/EY-the-evolvingrole-of-the-CFO-in-the-digital-age.pdf (accessed 02 November 2020).

Forbes. (2018) The Digital Transformation of Accounting and Finance - Artificial Intelligence, Robots and Chatbots. URL: https://www.forbes.com/sites/bernardmarr/2018/06/01/the-digital-transformation-of-accounting-and-finance-artificialintelligence-robots-and-chatbots/#463edabe4ad8 (accessed 02 November 2020).

Hoffman C. (2017) Accounting and auditing in the digital age. URL: http://xbrlsite.azurewebsites.net/2017/Library/AccountingAndAuditingInTheDigitalAge.pdf (accessed 02 November 2020).

ICAEW. (2018.) Artificial intelligence and the future of accountancy. URL: https://www.icaew.com/-/media/corporate/files/technical/information-technology/technology/artificial-intelligence-report.ashx (accessed 02 November 2020).**




DOI: https://doi.org/10.35774/ibo2020.03.007

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.


Ліцензія Creative Commons"Scientific Club "SOPHUS"
State Agrarian and Egineering University in Podilya
Ternopil National Economic University