DIGITAL TRANSFORMATION OF ACCOUNTING AND ANALYTICAL PROCESSES IN UKRAINE: TRENDS, CHALLENGES, AND SECURITY IMPERATIVES (2020–2025)

Анотація

The study addresses the global digitalization of business processes and its implications for transforming traditional accounting and taxation, emphasizing the rise of ICT, cloud services, and ERP-class systems (notably BAS) alongside heightened risks in information security, data quality, and regulatory compliance under martial law in Ukraine. The article aims to identify the features of digital transformation of accounting and analytical processes in enterprises, assess the impact of cloud technologies, BAS corporate information systems, and IFRS online reporting standards (Inline XBRL) on management efficiency, and develop proposals to strengthen information security amid crisis dynamics and global challenges. A combined systemic–functional approach is applied: the systemic lens situates technologies, institutions, and human capital as interrelated elements, while the functional lens focuses on practical deployment in accounting and taxation. Comparative analysis of international practices and Ukrainian cases (Diia, EDM adoption, fintech) is complemented by statistical indicators and a desk review of scholarly sources; qualitative assessment captures wartime adaptations. From 2020 to 2025, Ukraine expanded e-services and digital documents via Diia, advanced cashless payments and e-commerce, modernized telecom infrastructure, improved digital literacy, and widened business uptake of cloud/ERP/CRM and analytics, enhancing transparency and productivity. Simultaneously, cyber resilience and continuity of critical services strengthened, while convergence with European standards progressed. Persistent challenges include regional disparities, skills shortages, and regulatory harmonization needs. Sustainable digitalization requires integrating systemic, processual, functional, and spatio-temporal perspectives to ensure technological adoption, institutional readiness, legal standards, human capital development, and reinforced cyber resilience. Future work should prioritize inclusive access, interoperability of ERP/BAS and EDM, and governance measures that align security and compliance with innovation during crises.

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