INTEGRATED REFLECTION OF ELECTRONIC TRANSACTIONS IN THE ACCOUNTING REPORT
Abstract
Introduction. Reporting for various groups of stakeholders finalizes the accounting process. The functioning of the system of electronic transactions necessitates the development of the concept of electronic reporting. The key feature of electronic reporting is the integrated informing of internal and external stakeholders regarding electronic transactions of the enterprise. Electronic reports are capable of instant detailing of indicators and transformation of the structure, which requires the systematization of variable formats of reporting on electronic transactions.
Methods. The purpose of the study is to justify the feasibility of integrated informing of various groups of stakeholders about electronic transactions through the clarification of the method of forming a system of variable electronic reporting documents. Systemic, innovative, functional approaches and methods of generalization, bibliographic and comparative analysis were used in the process of realizing the established goal of scientific research.
Results. The procedure for integrating financial and management reporting was researched based on the detailing of the standardized cash flow statement prepared by the direct method. For this purpose, it is proposed to expand the list of reporting indicators in terms of operational, investment, financial and other activities of the enterprise. The methods of forming electronic reporting documents according to classification criteria are systematized and specified: regulation, environment, type of activity, level of management, detailing, methods of formation, origin of data and content. A scheme for the selection of detailed reporting formats by stakeholders has been developed in order to ensure their information priorities for making effective management decisions in the system of electronic transactions.
Discussion. However, the integration of reported information can lead to the loss of commercial secrets, which implies the optimization of cyber protection of the electronic transaction system. Ensuring effective cyber security of accounting information about electronic transactions through reporting mechanisms requires further scientific research in this area.
Keywords
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References
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DOI: https://doi.org/10.35774/ibo2024.01-02.019
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