| Title: |
Digitalization of accounting and analytical support for the management of small business entities ; Діджиталізація обліково-аналітичного забезпечення управління суб’єктами малого бізнесу |
| Authors: |
Myskin, Yurii; Izmailov , Yaroslav; Kiselova, Alona |
| Source: |
Ways to Improve Construction Efficiency; Vol. 3 No. 55 (2025): Ways to Improve Construction Efficiency ; 124-133 ; Шляхи підвищення ефективності будівництва; Том 3 № 55 (2025): Шляхи підвищення ефективності будівництва ; 2707-9376 ; 2707-501X ; 10.32347/2707-501x.2025.55(3) |
| Publisher Information: |
Kyiv National University of Construction and Architecture |
| Publication Year: |
2025 |
| Subject Terms: |
digitalization; accounting; small business; analytical support; digital technologies; cloud services; information security; діджиталізація; бухгалтерський облік; малий бізнес; обліково-аналітичне забезпечення; цифрові технології; хмарні сервіси; інформаційна безпека |
| Description: |
The digital transformation of the economy has fundamentally changed the mechanisms of information generation, processing, and utilization in enterprise management systems. Small business entities, being the most dynamic component of the national economy, face the urgent necessity of integrating digital technologies into their accounting and analytical systems. The evolution of accounting from a traditional system of transaction recording to an integrated analytical tool for decision-making underscores the growing role of digitalization in ensuring information transparency, reliability, and timeliness. However, the process of digital transformation in accounting practice remains uneven, constrained by methodological, technological, and organizational challenges. The purpose of the article is to investigate the theoretical and methodological foundations of digitalizing the accounting and analytical support of management in small business entities, to identify the key trends, problems, and prospects for improving their information systems in the context of digital transformation. The research applies general scientific and special methods, including dialectical, analytical, comparative, and synthesis methods. The dialectical method is used to study the development of accounting theory under the influence of digitalization; the analytical and comparative methods – to assess the differences in national and international approaches to implementing digital accounting technologies; and the synthesis method – to formulate conceptual conclusions and practical recommendations for enhancing accounting and analytical systems of management. The study reveals that digitalization of accounting and analytical support enables a qualitative transformation of information flows in small business management. The use of cloud technologies, accounting automation, and integrated analytical platforms contributes to increasing the operational efficiency and reliability of financial data. The implementation of digital tools facilitates ... |
| Document Type: |
article in journal/newspaper |
| File Description: |
application/pdf |
| Language: |
Ukrainian |
| Relation: |
https://ways.knuba.edu.ua/article/view/356708/342679; https://ways.knuba.edu.ua/article/view/356708 |
| DOI: |
10.32347/2707-501x.2025.55(3).124-133 |
| Availability: |
https://ways.knuba.edu.ua/article/view/356708; https://doi.org/10.32347/2707-501x.2025.55(3).124-133 |
| Rights: |
https://creativecommons.org/licenses/by/4.0/deed.uk |
| Accession Number: |
edsbas.CCDF6172 |
| Database: |
BASE |