{"id":6676,"date":"2021-04-11T10:51:07","date_gmt":"2021-04-11T07:51:07","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=6676"},"modified":"2021-08-03T12:17:28","modified_gmt":"2021-08-03T09:17:28","slug":"%d0%b1%d1%83%d1%85%d0%b3%d0%b0%d0%bb%d1%82%d0%b5%d1%80%d1%81%d1%8c%d0%ba%d0%b8%d0%b9-%d0%be%d0%b1%d0%bb%d1%96%d0%ba-%d0%b2-%d1%83%d0%bc%d0%be%d0%b2%d0%b0%d1%85-%d1%86%d0%b8%d1%84%d1%80%d0%be%d0%b2","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=6676","title":{"rendered":"\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u0457"},"content":{"rendered":"

<\/p>\n

\u0411\u0423\u0425\u0413\u0410\u041b\u0422\u0415\u0420\u0421\u042c\u041a\u0418\u0419 \u041e\u0411\u041b\u0406\u041a \u0412 \u0423\u041c\u041e\u0412\u0410\u0425 \u0426\u0418\u0424\u0420\u041e\u0412\u0406\u0417\u0410\u0426\u0406\u0407<\/p>\n

ACCOUNTING IN THE CONDITIONS OF DIGITALIZATION<\/p>\n

\"\"<\/a> \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 265-269. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong>1, 202<\/strong>1 (2<\/strong>90)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0420\u0443\u0434\u0435\u043d\u043a\u043e \u0421. \u0412.
\n\u0425\u0430\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0441\u0456\u043b\u044c\u0441\u044c\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u0442\u0432\u0430 \u0456\u043c\u0435\u043d\u0456 \u041f\u0435\u0442\u0440\u0430 \u0412\u0430\u0441\u0438\u043b\u0435\u043d\u043a\u0430
\n\u041f\u043e\u0433\u0440\u0456\u0431\u043d\u044f\u043a \u0414. \u0421.
\n\u0425\u0430\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0456\u043c\u0435\u043d\u0456 \u0421\u0435\u043c\u0435\u043d\u0430 \u041a\u0443\u0437\u043d\u0435\u0446\u044f<\/p>\n

Rudenko Sergey
\nKharkiv National Technical University of Agriculture named after Petro Vasylenko
\nPohribnyak Daryna
\nSemyon Kuznets Kharkiv National University of Economics<\/p>\n

DOI<\/strong>:<\/strong>\u00a0https:\/\/www.doi.org\/10.31891\/2307-5740-2021-290-1-46<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 02.02.2021
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 05.03.2021<\/p>\n

\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n

\u041e\u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0437\u043e\u0432\u0430\u043d\u043e \u043a\u043e\u043b\u043e \u043f\u0435\u0440\u0435\u0448\u043a\u043e\u0434, \u044f\u043a\u0456 \u0433\u0430\u043b\u044c\u043c\u0443\u044e\u0442\u044c \u0440\u043e\u0437\u0432\u0438\u0442\u043e\u043a \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0445 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439 \u0432 \u0423\u043a\u0440\u0430\u0457\u043d\u0456: \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0456\u0439\u043d\u0456, \u0456\u043d\u0444\u0440\u0430\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u043d\u0456, \u0435\u043a\u043e\u0441\u0438\u0441\u0442\u0435\u043c\u043d\u0456. \u041d\u0430\u0432\u0435\u0434\u0435\u043d\u043e \u0445\u0440\u043e\u043d\u043e\u043b\u043e\u0433\u0456\u044e \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u043e\u0431\u043b\u0456\u043a\u0443 \u0443 \u0440\u043e\u0437\u0440\u0456\u0437\u0456 \u043f\u0440\u043e\u043c\u0438\u0441\u043b\u043e\u0432\u0438\u0445 \u0440\u0435\u0432\u043e\u043b\u044e\u0446\u0456\u0439 \u0442\u0430 \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e \u0432 \u0457\u0445 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0456 \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u0456 \u0446\u0456\u043b\u0456 \u0442\u0430 \u0437\u0430\u0432\u0434\u0430\u043d\u043d\u044f \u043e\u0431\u043b\u0456\u043a\u0443, \u0449\u043e \u0432\u0438\u043d\u0438\u043a\u0430\u044e\u0442\u044c \u0432 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0456. \u0423\u0437\u0430\u0433\u0430\u043b\u044c\u043d\u0435\u043d\u043e \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u043d\u0456 \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0443 \u0442\u0435\u043e\u0440\u0435\u0442\u0438\u043a\u043e-\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u0456\u0439 \u043f\u043b\u043e\u0449\u0438\u043d\u0456 \u043e\u0431\u043b\u0456\u043a\u0443, \u0432\u0438\u0441\u0432\u0456\u0442\u043b\u0435\u043d\u0456 \u0443 \u043f\u0440\u0430\u0446\u044f\u0445 \u043d\u0430\u0443\u043a\u043e\u0432\u0446\u0456\u0432, \u0437\u043e\u043a\u0440\u0435\u043c\u0430: \u0430\u043a\u0442\u0443\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u044f \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0441\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0446\u0438\u0444\u0440\u043e\u0432\u043e\u0457 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e\u0457 \u043f\u0430\u0440\u0430\u0434\u0438\u0433\u043c\u0438, \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f \u0444\u0430\u043a\u0442\u043e\u0440\u0456\u0432 \u0433\u0430\u043b\u044c\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0446\u0438\u0444\u0440\u043e\u0432\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0443 \u043a\u0440\u0430\u0457\u043d\u0456, \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u043c\u0435\u0442\u043e\u0434\u0438\u043a \u043e\u0431\u043b\u0456\u043a\u0443 \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432, \u0437\u043c\u0456\u043d\u0430 \u0442\u0430 \u0434\u043e\u043f\u043e\u0432\u043d\u0435\u043d\u043d\u044f \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u0456\u0432 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443, \u0440\u043e\u0437\u0432\u0438\u0442\u043e\u043a \u043a\u043e\u043c\u043f\u0435\u0442\u0435\u043d\u0446\u0456\u0439 \u0442\u0430 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0435\u0439 \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430, IT-\u043c\u043e\u0434\u0435\u0440\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443. \u041e\u0431\u0491\u0440\u0443\u043d\u0442\u043e\u0432\u0430\u043d\u043e \u043a\u043e\u0440\u0438\u0441\u043d\u0456\u0441\u0442\u044c \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0445 \u043c\u043e\u0436\u043b\u0438\u0432\u043e\u0441\u0442\u0435\u0439 \u0443 \u0441\u0444\u0435\u0440\u0456 \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f. \u041e\u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0437\u043e\u0432\u0430\u043d\u043e \u0440\u043e\u0437\u0431\u0456\u0436\u043d\u0456\u0441\u0442\u044c \u043c\u0456\u0436 \u0432\u0456\u0442\u0447\u0438\u0437\u043d\u044f\u043d\u043e\u044e \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u043e\u044e \u0432\u0435\u0434\u0435\u043d\u043d\u044f \u043e\u0431\u043b\u0456\u043a\u0443 \u0442\u0430 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u043c\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c\u0438, \u044f\u043a\u0430 \u043d\u0430\u0431\u0443\u0432\u0430\u0454 \u0432\u0441\u0435 \u0431\u0456\u043b\u044c\u0448\u043e\u0457 \u0432\u0430\u0433\u043e\u043c\u043e\u0441\u0442\u0456 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0433\u043b\u043e\u0431\u0430\u043b\u0456\u0437\u0430\u0446\u0456\u0457 \u0442\u0430 \u0456\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0456\u0457 \u0431\u0456\u0437\u043d\u0435\u0441\u0443. \u041e\u0431\u0491\u0440\u0443\u043d\u0442\u043e\u0432\u0430\u043d\u043e \u043f\u043e\u043d\u044f\u0442\u0442\u044f \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443, \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u043e\u0433\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f, \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0442\u0430 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e\u0433\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0432 \u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0456 \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u0457 \u0442\u0430 \u0432\u0438\u0434\u0456\u043b\u0435\u043d\u043e \u043f\u0440\u0438\u0447\u0438\u043d\u0438 \u0437\u043c\u0456\u043d \u0457\u0445 \u0444\u0443\u043d\u043a\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0432\u043f\u043b\u0438\u0432\u0443 \u043f\u043e \u0432\u0456\u0434\u043d\u043e\u0448\u0435\u043d\u043d\u044e \u0434\u043e \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457. \u041e\u0431\u0491\u0440\u0443\u043d\u0442\u043e\u0432\u0430\u043d\u043e \u0430\u0441\u043f\u0435\u043a\u0442\u0438, \u0449\u043e \u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0437\u0443\u044e\u0442\u044c \u0437\u043c\u0456\u043d\u0438 \u0444\u0443\u043d\u043a\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0432\u043f\u043b\u0438\u0432\u0443 \u043f\u043e \u0432\u0456\u0434\u043d\u043e\u0448\u0435\u043d\u043d\u044e \u0434\u043e \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457. \u0412\u0456\u0434\u0437\u043d\u0430\u0447\u0435\u043d\u043e \u0432\u0442\u0440\u0430\u0442\u0443 \u0444\u0443\u043d\u043a\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043f\u0430\u043f\u0435\u0440\u043e\u0432\u0438\u0445 \u043d\u043e\u0441\u0456\u0457\u0432 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457, \u043d\u0430\u043a\u043e\u043f\u0438\u0447\u0435\u043d\u043d\u044f \u0442\u0430 \u0441\u043f\u043e\u0442\u0432\u043e\u0440\u0435\u043d\u043d\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0432 \u0435\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u043e\u043c\u0443 \u043f\u0440\u043e\u0441\u0442\u043e\u0440\u0456 \u0437 \u043f\u043e\u0434\u0430\u043b\u044c\u0448\u0438\u043c \u0443\u0441\u043a\u043b\u0430\u0434\u043d\u0435\u043d\u043d\u044f\u043c \u043f\u0440\u043e\u0446\u0435\u0441\u0456\u0432 \u0457\u0457 \u043e\u0431\u0440\u043e\u0431\u043b\u0435\u043d\u043d\u044f \u0442\u0430 \u0430\u043d\u0430\u043b\u0456\u0437\u0443, \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u0440\u0438\u0437\u0438\u043a\u0443 \u0432\u0438\u0442\u0456\u043a\u0430\u043d\u043d\u044f \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0437 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0456\u0441\u0442\u044e \u043f\u043e\u0441\u0438\u043b\u0435\u043d\u043d\u044f \u0437\u0430\u0445\u043e\u0434\u0456\u0432 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0457 \u0431\u0435\u0437\u043f\u0435\u043a\u0438 \u0441\u0443\u0431\u2019\u0454\u043a\u0442\u0430 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u043e\u0457 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0442\u043e\u0449\u043e. \u0414\u043e\u0432\u0435\u0434\u0435\u043d\u043e \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0456\u0441\u0442\u044c \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044e \u043d\u043e\u0432\u043e\u0457 \u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u043e\u0457 \u043e\u0441\u043d\u043e\u0432\u0438 \u0434\u043b\u044f \u0456\u0434\u0435\u043d\u0442\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0457, \u043e\u0446\u0456\u043d\u044e\u0432\u0430\u043d\u043d\u044f \u0442\u0430 \u043e\u0431\u043b\u0456\u043a\u0443 \u043d\u043e\u0432\u0438\u0445 \u043e\u0431\u2019\u0454\u043a\u0442\u0456\u0432, \u0449\u043e \u0432\u0438\u043d\u0438\u043a\u0430\u044e\u0442\u044c \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u0457. \u0412\u0456\u0434\u0437\u043d\u0430\u0447\u0435\u043d\u043e \u0437\u0440\u043e\u0441\u0442\u0430\u043d\u043d\u044f \u0440\u043e\u043b\u0456 \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e\u0457-\u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457 \u0434\u043b\u044f \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442\u0443 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u0432 \u0441\u0443\u0447\u0430\u0441\u043d\u0438\u0445 \u0443\u043c\u043e\u0432\u0430\u0445.
\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u043e\u0431\u043b\u0456\u043a, \u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u044f, \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u0456 \u0440\u0456\u0448\u0435\u043d\u043d\u044f, \u043c\u0435\u043d\u0435\u0434\u0436\u043c\u0435\u043d\u0442 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430, \u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0435 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f.<\/p>\n

\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n

The range of obstacles that hinder the development of digital transformations in Ukraine is characterized: institutional, infrastructural, ecosystem. The chronology of the development of accounting practice in the context of industrial revolutions is given and the main management goals and tasks of accounting that arise as a result are defined in their context. The problematic issues in the theoretical and practical plane of accounting are summarized in the works of scientists, in particular: actualization of the digital accounting paradigm, research of factors inhibiting the development of digital accounting in the country, formation of digital asset accounting methods, change and addition of accounting principles, development of competencies and features training of an accountant, IT-modernization of accounting. The usefulness of using digital capabilities in the field of accounting and taxation is substantiated. The discrepancy between domestic accounting practice and international standards, which is becoming increasingly important in the context of globalization and business integration, is described. The concepts of organization accounting and analytical support, accounting and analytical system and accounting and information support in the context of digitalization are substantiated and the reasons for changes in their functional impact in relation to information are highlighted. Aspects that characterize the changes in the functional impact in relation to information are substantiated. There is a loss of functionality of paper media, accumulation and distortion of information in the electronic space with further complication of the processes of its processing and analysis, increasing the risk of information leakage with the need to strengthen economic security measures of the business entity, etc. The need to form a new methodological basis for the identification, evaluation and accounting of new objects that arise in the context of digitalization. The growth of the role of accounting information for the management of enterprises in modern conditions is noted.
\nKey words:<\/strong> accounting, digitalization, management decisions, enterprise management, accounting support.<\/p>\n

References<\/strong><\/p>\n

    \n
  1. Ukraina 2030E \u2014 kraina z rozvynutoiu tsyfrovoiu ekonomikoiu. URL: https:\/\/strategy.uifuture.org\/kraina-z-rozvinutoyu-cifrovoyu-ekonomikoyu.html<\/li>\n
  2. Koliadenko S. V. Tsyfrova ekonomika: peredumovy ta etapy stanovlennia v Ukraini i u sviti. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky. 2016. \u2116 6. S. 105-112.<\/li>\n
  3. Sokolenko L. F. Rozvytok protsesiv tsyfrovizatsii yak peredumova transformatsii orhanizatsiino-metodolohichnykh zasad bukhhalterskoho obliku. Ekonomika, upravlinnia ta administruvannia. 2019. \u2116 4 (90). S. 167-175.<\/li>\n
  4. Spilnyk I., Paliukh M. Bukhhalterskyi oblik v umovakh tsyfrovoi ekonomiky. Instytut bukhhalterskoho obliku, kontrol ta analiz v umovakh hlobalizatsii. 2019. Vyp. 1-2. S. 83-96.<\/li>\n
  5. Rohova N. V. Transformatsiia polityky, instrumentiv i tekhnolohii obliku ta opodatkuvannia v umovakh tsyfrovoi ekonomiky. Finansovyi prostir. 2020. \u2116. 2 (38). S. 103-116.<\/li>\n
  6. Mazina O. I., Oliinyk V. S. Tsyfrovizatsiia yak naivazhlyvishyi instrument rozvytku systemy obliku ta zvitnosti. URL: https:\/\/www.inter-nauka.com\/uploads\/public\/15916561676404.pdf.<\/li>\n
  7. Shyshkova N. L. Perspektyvy it-modernizatsii bukhhalterskoho obliku: aktualizatsiia teorii i praktyky. Ekonomichnyi visnyk. 2019. \u21163. S. 146-159. URL: https:\/\/ev.nmu.org.ua\/docs\/2019\/3\/EV20193_146-159.pdf.<\/li>\n
  8. Kantsedal N. A. Bukhhalterskyi oblik tsyfrovoi epokhy: rozshyrennia terminolohichnykh kordoniv. Accounting and Finance. \u2116 1 (83). 2019. S. 29\u201334. URL: http:\/\/www.afj.org.ua\/ua\/article\/631.<\/li>\n
  9. Popovych M. S. Zastosuvannia NFC tekhnolohii v bukhhalterskomu obliku. Naukovyi visnyk Uzhhorodskoho universytetu. 2017. Vyp. 1(49). T. 1. S. 351\u2013355.<\/li>\n
  10. Kraus N. M., Holoborodko O. P., Kraus K. M. Tsyfrova ekonomika: trendy ta perspektyvy avanhardnoho kharakteru rozvytku. Efektyvna ekonomika. 2018. \u21161. URL: http:\/\/www.economy.nayka.com.ua\/pdf\/1_2018\/8.pdf.<\/li>\n
  11. Plaksiienko V. Ya., Nazarenko I. M. Bezpaperova bukhhalteriia: pryznachennia, kharakterystyka skladovykh ta kliuchovi aspekty. Ahrosvit. 2018. \u2116 9. URL: http:\/\/www.agrosvit.info\/pdf\/9_2018\/5.pdf.<\/li>\n
  12. Pohribniak D. S. Orhanizatsiia bukhhalterskoho obliku v adaptyvnomu upravlinni obiednanniam pidpryiemstv : dys. \u2026 dokt. filosos.: 071 Oblik i opodatkuvannia. Kharkivskyi natsionalnyi ekonomichnyi universytet imeni Semena Kuznetsia. Kharkiv, 2020. 273 s.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[40],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/6676"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6676"}],"version-history":[{"count":3,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/6676\/revisions"}],"predecessor-version":[{"id":6926,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/6676\/revisions\/6926"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}