DIGITAL TECHNOLOGIES OF ACCOUNTING AND ANALYTICAL SUPPORT AND ECONOMIC CONTROL OF OUTSOURCING AND CONSULTING ACTIVITIES OF ENTERPRISES

Authors

  • I. F. Balaniuk Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Accounting and Taxation, Shevchenko str., 57, Ivano-Frankivsk, 76010, Ukraine https://orcid.org/0000-0002-8320-6383
  • L. S. Sas Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Accounting and Taxation, Shevchenko str., 57, Ivano-Frankivsk, 76010, Ukraine https://orcid.org/0000-0003-2053-0394
  • T. L. Kuzmin Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Accounting and Taxation, Shevchenko str., 57, Ivano-Frankivsk, 76018, Ukraine https://orcid.org/0000-0003-4601-1226
  • M. V. Smushak Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Accounting and Taxation, Shevchenko str., 57, Ivano-Frankivsk, 76018, Ukraine https://orcid.org/0009-0000-2074-9607

DOI:

https://doi.org/10.15330/apred.1.20.363-371

Keywords:

digital technologies, accounting and analytical support, economic control, accounting and analytical outsourcing, accounting and taxation consulting services

Abstract

The article is aimed at researching the key aspects of using digital technologies to optimize accounting and analytical support and economic control in the outsourcing and consulting spheres of enterprise activity.

The purpose of the article is to study the use of digital technologies in outsourcing and consulting for accounting, analysis and economic control. To achieve the goal, the article uses research methods, namely: induction and deduction – to determine the main advantages of each type of digital technologies for accounting, analysis and economic control; system analysis – for the study of accounting and analytical processes in their relationship with the system of digital technologies; synthesis – to generalize different aspects of digital technology research in outsourcing and consulting for accounting and analytical support and economic control; abstraction – to form conclusions and recommendations; graphic – for visual display of research results.

The article determines that the new digital paradigm has an impact on the accounting and analytical provision of outsourcing and consulting activities of enterprises in various areas: digital solutions, accounting and analytical tasks and software. The main components of digital technologies in economic control are also highlighted, which include financial management systems, automated data analysis tools, cloud computing, blockchain technology, and machine learning and artificial intelligence tools.

The scientific novelty of the study is the grouping and definition of the main capabilities of digital technologies for accounting and analytical support and economic control of outsourcing, consulting activities of enterprises.

The results of the scientific process can be used by outsourcing and consulting companies during their activities.

Author Biographies

I. F. Balaniuk , Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Accounting and Taxation, Shevchenko str., 57, Ivano-Frankivsk, 76010, Ukraine

D. Sc. (Econ.), Professor  

L. S. Sas, Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Accounting and Taxation, Shevchenko str., 57, Ivano-Frankivsk, 76010, Ukraine

D. Sc. (Econ.), Professor

T. L. Kuzmin , Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Accounting and Taxation, Shevchenko str., 57, Ivano-Frankivsk, 76018, Ukraine

PhD

M. V. Smushak , Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Accounting and Taxation, Shevchenko str., 57, Ivano-Frankivsk, 76018, Ukraine

PhD (Econ.), Associate Professor     

References

Skrypnyk, S., Franchuk, I., and I. Shepel'. “Features of automation of enterprise accounting in modern conditions.” Economy and State, no. 10, 2020, pp. 39– 43.

Balaniuk, I.F., and T.L. Ivaniuk. “Application of digital technologies in accounting and taxation consulting.” Aktualni problemy rozvytku ekonomiky rehionu, no.18(2), 2022, pp.8-15.

Bardash, S.V. “Internal control of information computer technologies Innovative economy.” National Library of Ukraine named after V.I. Vernadsky, nbuv.gov.ua/UJRN/inek_2013_8_75. Аccessed 6 March 2024.

Korol', S.Ya., and A.O.Klochko. “Digital technologies in accounting and auditing.” National Library of Ukraine named after VI Vernadsky, nbuv.gov.ua/UJRN/drep_2020_1_31. Аccessed 6 March 2024.

Shpykuliak, O.H., and H.F. Mazur. “Innovative activity in the mechanism of stimulation of agro-industrial production.” Collection of scientific works of Tavriyya State Agro-Technological University (Economic Sciences), no. 4, 2014, pp. 73-77.

Shpykuliak, O.H., Rusan, V.M., Kurylo, L.I., Pavlyk, P.V., and I.Iu.Rozghon. “Organizational forms and methods of innovative activity in the development of the agrarian sphere of the economy.” Ekonomika APK, no. 12, 2010, pp. 119-124.

Humeniuk, М., Shelenko, D., Kovalchuk, N., Balaniuk, I. and I.Kozak-Balaniuk „The impact of innovation on the structure of the assets of the enterprises.” Economic Studies (Ikonomicheski Izsledvania), vol. 31(4), 2022, pp. 93-112.

Sas, L.S., Shelenko, D.I., Matkovskyi, P.Ye., and I.F. Balaniuk. “Innovative production modernization technologies in agricultural enterprises of Ukraine.” International independent scientific journal, vol. 7, 2019, pр. 7–11, surl.li/rthlg. Аccessed 6 March 2024.

Nazarenko, O.V., and A.V.Surovyts'ka. “Accounting outsourcing: advantages, disadvantages and features of implementation.” Ekonomikata derzhava, no. 12, 2018, pp.50-54.

Savchenko, T.H., and A.P. Yaroshyna. “Consulting and outsourcing as modern tools of enterprise management.” Visnyk SumDU, no.2, 2019, pp.7-12.

Balaniuk, I.F., Shelenko, D.I., Ivaniuk, T.L., Zhovnir, I.V., & T.P. Banashkevych. “Formation of accounting of financial results in enterprises.” Bulletin of the Precarpathian National University. Economy, XІV, 2019, pp.179-186.

Shpykuliak, O.H. “Personnel potential and its formation in agricultural enterprises.” Ekonomika APK, no. 1, 2004, pp. 155-159.

Balaniuk, I., Shelenko, D., Shpykuliak, O., Sas, L., Cherneviy, Y., & A. Diuk. “Determinants of performance indicators of agricultural enterprises.” Management Theory and Studies for Rural Business and Infrastructure Development, no.45 (1), 2023, pp. 29-41, doi: https://doi.org/10.15544/mts.2023.04.

Leshchuk, H.V., Savkiv, U.S., and T.L. Kuzmin. “Outsourced accounting and taxation services in the management system.” Scientific innovations and advanced technologies, no.13(27), 2023, pp.518-526.

Sas, L., Balaniuk, I., Shelenko, D., Vasylyuk, М., Matkovskyi, P., & L. Hnatyshyn.”International financial reporting standards (IFRS) in the accounting system of Ukraine.” Financial and Credit Activity Problems of Theory and Practice, no.1(48), 2023, pp.78-90, doi: https://doi.org/10.55643/fcaptp.1.48.2023.3952.

Balaniuk, I.F., Shelenko, D.I., Liba, N.S., & K.M. Pryimak. “Scientific research of consumer behavior during product promotion under a marketing project and economic control of business management.” Scientific innovations and advanced technologies. Series «Economics», no.11(25), 2023, pp.343-353, doi: https://doi.org/10.52058/2786-5274-2023-11(25)-343-353.

Chmut, A. V., and O. D.Osadchiy. “The essence of outsourcing and trends in its development in international markets.” Hlobalni ta natsionalni problemy ekonomiky, no. 17, 2017, global-national.in.ua/archive/17-2017/26.pdf. Аccessed 6 March 2024.

Zhuk, V., Pugachov, M., Shpykuliak, O., Bezdushna, Yu., and Ye. Popko. “Application of accounting for the assessment of war losses for agribusiness enterprises of Ukraine.” Agricultural and Resource Economics, vol. 9, no. 3, 2023, pp. 197–215, https://doi.org/10.51599/are.2023.09.03.09.

Downloads

Published

2024-06-13

Issue

Vol. 1 No. 20 (2024): THE ACTUAL PROBLEMS OF REGIONAL ECONOMY DEVELOPMENT

Section

Development of information and communication technologies

License

Creative Commons License

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

Authors who publish with this journal agree to the following terms:
    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution NonCommercial NoDerivs 4.0 Unported License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    1. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  1. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)