THE ALGORITHM FOR INTEGRATING UKRAINIAN ACCOUNTING PRACTICES INTO THE DIGITAL ENVIRONMENT OF SMALL BUSINESSES IN THE USA (BASED ON THE EXAMPLE OF QUICKBOOKS)

Abstract

Introduction. Due to the large-scale migration of Ukrainian professionals to the United States, the issue of integrating Ukrainian accountants into the digital accounting environment of American small business has gained increasing relevance. The analysis of professional publications confirms both academic interest and practical demand for structured approaches to professional adaptation in cross-system and cross-cultural settings. The aim of the study is to develop the BRIDGEBOOKS algorithm for the professional adaptation of Ukrainian accountants to the U.S. small business accounting system, taking into account GAAP standards, digital platforms (especially QuickBooks), tax requirements, and organizational forms of American entrepreneurship.

Methods. The methodological framework of the study combines conceptual modeling, structural-logical analysis, a systems approach, and applied adult education pedagogy.

Results. The study identifies key gaps between the Ukrainian and U.S. accounting models, major barriers to adaptation of Ukrainian professionals to the American digital accounting environment, and presents an original diagnostic questionnaire for self-assessment of integration readiness, as well as the author's BRIDGEBOOKS integration algorithm.

Discussion. Further research prospects include adapting the BRIDGEBOOKS model for accountants from other countries seeking to integrate into the international small business accounting system.