Accounting and analytical support of enterprises in the digital economy

User Rating:  / 0


A.Uzhva,, Petro Mohyla Black Sea National University, Mykolaiv, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

S.Belinska,, Petro Mohyla Black Sea National University, Mykolaiv, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

O.Lazarieva,, Petro Mohyla Black Sea National University, Mykolaiv, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

повний текст / full article

Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu. 2022, (3): 136 - 140


To analyze features of accounting and analytical support in the digital economy; to consider areas of IT-technology in accounting and auditing; to suggest approaches increasing their effectiveness; to develop a mathematical algorithm for evaluating the effectiveness of the use of IT-technologies in accounting and auditing.

The methods used include: abstraction in formulating the topic and purpose of the study; content analysis to identify features of accounting and analytical support for the functioning of enterprises in the digital economy; ascending from the abstract to the concrete for the formation of directions for implementation of accounting and analytical support; idealization and formalization to systematize functions of IT-tools and options for their implementation; induction and deduction to create block- algorithm for the formation of enterprise reporting; mathematical formalization to assess the effectiveness of the use of IT-technologies.

It is established that there are both obstacles and incentives for the introduction of IT-technologies. The factors of this and their influence are analyzed. A block algorithm of formation of the enterprise reporting with a combination of IT-technologies and methods of accounting and audit is created. The developed algorithm allows the formation of real-time operational reporting for the control of management decisions. The functions of IT-tools and variants of their implementation have been systematized.

The synergetic effect of combining IT-technologies and accounting is revealed. Its origin is detailed by combining the functions of all forms of accounting and auditing in a single IT-system. A criterion for evaluating the implementation of IT-tools is proposed. It is established that the trend, not the absolute value of this indicator, is a significant factor in the analysis.

Practical value.
Comparative analysis of the structure of the functions of IT-tools and accounting allows identifying unrealized opportunities. Also, the block algorithm of reporting and the criterion approach to the evaluation of IT-tools are useful for researchers and practitioners.

accounting and analytical support, information tools, efficiency evaluation criterion, block algorithm, synergistic effect


1. Khorunzhak, N., & Lukanovska, I. (2019). Accounting in the digital economy: problems and prospects. Black Sea Economic Studies, 45, 175-179.

2. Korol, S., & Klochko, A. (2020). Digital technologies in accounting and auditing. State and regions, 1(112), 170-176.

3. Spilnyk, I., & Palukh, M. (2019). Accounting in the digital economy conditions. International scientific journal, (1-2), 83-96.

4. Khorunzhak, N., Brukhanskyi, R., & Ivanyshyn, V. (2019). Logic-statistical information models in control function of accounting. Independent Journal of Management & Production, 10(7), 846-871.

5. amova, O., & Feofanov, L. (2020). An estimation of the financial state and development of program of audit of supplies are on an enterprise. Investments: practice and experience, 3, 57-62.

6. Vyniatynska, L., & Kolyesnik, O. (2019). Analysis of the composition and intensity of dynamics of production cost of enterprises of Ukraine. Scientific view: economics and management, 4(66), 134-143.

7. Calinescu, T. (2019). Creative accounting and audit of economic activity of enterprises. Time Description of Economic Reforms, 2(3-4), 27-34.

8. Skrynkovskyy, R., Hladun, V., & Kramar, M. (2019). Information Technologies in the Organization of Accounting at the Enterprise. Path of Science, 5(2), 3001-3010.

9. Nazarova, K., Mysiuk, V., Gordopolov, V., Koval, V., & Danileviien, I. (2020). Preventional audit: implementation of SOX control to prevent fraud. Business: Theory and Practice, 21(1), 293-301.

10. Storozhuk, T.M., & Doionko, A.M. (2019). Features of compilation of financial statements in countries of the Great seven. Eastern Europe: economy, business and management, 2(19), 398-403. Retrieved from

11. Kovalevska, N., Nesterenko, I., Yancheva, I., & Lopin, . (2021). Digitalization of accounting and analytical support of environmental activity of the enterprise. Economic strategy and prospects for the development of trade and ambassador, 1(33), 32-43. Retrieved from

12. Zamula, I., Tanasiieva, M., Travin, V., Nitsenko, V., Balezentis,T., & Streimikiene, D. (2020). Assessment of the Profitability of Environmental Activities in Forestry. Sustainability, 12(7), 2998.

13. El-Dalabeeh, A.el-R.Kh. (2019). he impact of accounting information systems development on improving ecommerce in the public shareholding industrial companies. Academy of Accounting and Financial Studies Journal, 23(2). Retrieved from

14. El-Dalabeeh, A.el-R.Kh., & AlZughoul, M.S. (2021). The Impact of Expert Systems on Enhancing the General Controls over the Computerized Accounting Information Systems. International Journal of Academic Research in Accounting, Finance and Management Science, 9(4), 207-217.

15. Ahmad, A.A.B. (2019). The Moderating role of Internal Control on the Relationship between Accounting Information System and Detection of Fraud: The Case of the Jordanian Banks. Journal of Academic Research in Economics and Management Sciences, 8(1), 37-48.

16. Al-Dmour, A.H., & Al-Dmour, R.H. (2018). Applying Multiple Linear Regression and Neural Network to Predict Business Performance Using the Reliability of Accounting Information System. International Journal of Corporate Finance and Accounting (IJCFA), 5(2), 12-26.

17. Meiryani, Y.S., & Sani, M. (2020). The Effect of System User Support on Accounting Information Systems. Systematic Reviews in Pharmacy, 11(8), 76-82. Retrieved from

18. Kravet, T.D., McVay, S.E., & Weber, D.P. (2018). Costs and Benefits of Internal Control Audits: Evidence from M&A Transactions. Review of Accounting Studies, Forthcoming.

19. Li, J. (2021). Simulation of enterprise accounting information system based on improved neural network and cloud computing platform. Journal of Ambient Intelligence and Humanized Computing, 6.

20. Chukurna, O., Nitsenko, V., Kralia, V., Sahachko, Y., Morkunas,M., & Volkov, A. (2019). Modelling and Managing the Effect of Transferring the Dynamics of Exchange Rates on Prices of Machine-Building Enterprises in Ukraine. Polish Journal of Management Studies, 19(1), 117-129.



This Month
All days

Guest Book

If you have questions, comments or suggestions, you can write them in our "Guest Book"

Registration data

ISSN (print) 2071-2227,
ISSN (online) 2223-2362.
Journal was registered by Ministry of Justice of Ukraine.
Registration number КВ No.17742-6592PR dated April 27, 2011.


D.Yavornytskyi ave.,19, pavilion 3, room 24-а, Dnipro, 49005
Tel.: +38 (056) 746 32 79.
e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
You are here: Home Cooperation Partners EngCat Archive 2022 Content №3 2022 Accounting and analytical support of enterprises in the digital economy