Directions for the development of accounting in budgetary institutions under conditions of digital transformation

Анотація

Introduction. The digital transformation of the public sector necessitates the modernization of accounting systems, a revision of traditional approaches to the organization of the accounting process, and the implementation of new digital tools for the processing and analysis of financial information. Problem Statement. The directions for the development of accounting in budgetary institutions under digitalization are substantiated through the transformation of accounting functions and principles in accordance with the modern requirements of the digital economy and public finance management. It is determined that accounting in budgetary institutions plays a key role in ensuring effective public finance management and increasing the transparency and accountability of budgetary resource utilization. The purpose is to s to substantiate the directions of development of accounting in budgetary institutions in the context of digital transformation, in particular, to determine approaches to the transformation of its functions and principles in accordance with the modern requirements of the digital economy and public finance management. Methods. The study employs general scientific and specialized methods: analysis and synthesis to research the theoretical foundations of accounting in budgetary institutions; generalization to systematize scientific approaches to accounting digitalization; the comparative method to contrast traditional and digital forms of accounting organization; the systems approach to consider accounting as a holistic system; and structural-logical analysis and modeling to substantiate the development directions of accounting in budgetary institutions under digital transformation. Results. It is established that under digitalization, traditional accounting functions acquire new content and transform into information-analytical, control-anti-risk, organizational-integrational, and analytical-prognostic functions. The emergence of new accounting functions is substantiated, including digital interaction and the adaptability of accounting systems, which ensure the integration of information platforms, effective data exchange, and the ability of the accounting system to adapt rapidly to changes in the regulatory and technological environment. Particular attention is paid to the transformation of accounting principles in the context of digitalization. Conclusions. Analytical research indicates that traditional accounting principles require supplementation with modern digital principles, including digital transparency, integration of information systems, standardization of digital data, continuity of information processes, data reliability and accuracy, traceability of operations, operational efficiency of information generation, analyticity and forecasting, data security and confidentiality, digital interaction and information accessibility, as well as the adaptability and development of accounting systems. The economic essence of these principles is summarized, and their significance for improving the efficiency of accounting processes in budgetary institutions is determined. It is proven that the implementation of digital accounting principles will facilitate the modernization of accounting systems, enhance the quality of financial information, ensure transparency in public finance management, and foster the formation of a modern digital accounting infrastructure in the public sector.

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