Digital accounting: innovative technologies cause a new paradigm

Main Article Content

Iryna Spilnyk
Ruslan Brukhanskyi
Nataliia Struk
Olena Kolesnikova
Liudmyla Sokolenko
صندلی اداری


The article is dealing with the concept of “digital accounting", highlights its historical origins and current discourse in the contextual relationship and interdependence of accounting and information technology. Accordingly, the issues of rethinking the role and place of accounting in the digital economy, the study of changes in its semantic, methodological and conceptual principles under the influence of the growth of information potential of the digital economic space become relevant. Since the modern period is a qualitatively new stage in the development of accounting, which in all its aspects is undergoing of significant changes, it should accordingly lead to the transition to a new digital accounting paradigm.


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Integration System of Education, Science and Production
Author Biographies

Iryna Spilnyk, West Ukranian National University

Ph.D. in Economics, Associate Professor, Department of Business Analytics and Innovative Engineering. She teaches disciplines taught: “Financial reporting and analytical tools for management decisions”, “Information systems and technologies in accounting, analysis and audit”, and “Investment analysis”. Scientific interests: development of accounting and analysis for management decisions in the context of digital transformations of the economy: problem aspects and promising solutions.

Ruslan Brukhanskyi , West Ukrainian National University

Doctor of Economic Sciences, Professor, Chief of the Department of Business Analytics and Innovative Engineering, West Ukrainian National University, Ukraine. Member of the Federation of Auditors, Accountants and Financiers of the AIC of Ukraine. He teaches disciplines taught: Research methodology, Controlling, Accounting and reporting according to international standards, Managerial Accounting. Scientific interests: development of accounting and analytical support for strategic management, accounting and analytics of the digital economy.

Nataliia Struk, Faculty of Economics, Ivan Franko National University of Lviv

Doctor of Economic Sciences, Professor of Accounting and Auditing Department in Faculty of Economics, Ivan Franko National University of Lviv, guarantor of the educational and scientific program of the third level of higher education in the specialty 071 «Accounting and Taxation». Member of the Chamber of Auditors and Professional Accountants of Ukraine. Lecturer of the following subjects: Financial Accounting 1, Financial Accounting 2, Managerial Accounting, Accounting and analytical support of cost management in the enterprise, Accounting system of business partnership of enterprises. Scientific interests: financial accounting, мanagerial аccounting, аccounting system of business partnership, strategic management accounting, еconomic analysis.

Olena Kolesnikova, National University of Life and Environmental Sciences of Ukraine

Ph.D. in Economics, Associate Professor of the Accounting and Taxation Department, National University of Life and Environmental Sciences of Ukraine, Member of the Federation of Accountants, Auditors and Financiers of the AIC of Ukraine. She teaches disciplines taught: Management Accounting, Accounting, Financial Accounting (in English). Scientific interests: problems of theory and practice of accounting of enterprises activity, including agro and industrial production. ResearcherID H-7786-2018

Liudmyla Sokolenko, National Academy of Statistics, Accounting and Audit

Dr.Sc. in Economics, Associate Professor, Department of Accounting, Audit, and Taxation. Her uninterrupted work experience exceeds twenty years. Since 1999 she worked at the Sumy National Agrarian University and now she works at the National Academy of Statistics, Accounting and Taxation. Among the courses she teaches: Accounting, Digital Accounting, Public finance, etc. Scientific interests: digital accounting, digital economy, audit, taxation.


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