| Issue: | 2025 №1 (89) |
| Section: | Finances, accounting and taxation |
| UDK: | 657.01 |
| DOI: | https://doi.org/10.33271/ebdut/89.081 |
| Article language: | Ukrainian |
| Pages: | 81-88 |
| Title: | Risc management for accounting purposes in the modern conditions of digitalization |
| Authors: | Makurin A. A., Dnipro University of Technology,
Shishkova N. L., Dnipro University of Technology |
| Annotation: | Methods. The study is based on the use of such general scientific methods as: abstraction – when determining the essence of digital risk, which subsequently affects the formation of information at the enterprise. The grouping method was used when characterizing various types of risk and forming their ranking in order to determine the directions of managing their impact on business entities. Results. The article analyzes the impact of digitalization on the information support of accounting. It was established that in the framework of communication and interaction, the accountant must be able to use modern technologies, new platforms and services in the process of interaction with internal and external users of information, while observing the rules of etiquette and behavior that exist within this format of interaction. It is noted that risk management for accounting purposes in the context of digitalization is gaining special relevance due to the growing complexity of information systems and the introduction of the latest technologies that affect financial accounting and management processes. The main types of risks in the digital transformation of accounting are given, which include technological, cyber risks, database risks, operational, legal, strategic, financial. There are are considered threats and features of the digital environment for the formation of information in accounting which can distort the financial reporting of the enterprise or affect management decisions due to an insufficient level of data security. Novelty. The scientific novelty of the research results lies in the identification of risks that are inherent in a modern enterprise in conditions of digitalization. Which in turn allows them to be identified, measured, managed and controlled. Practical value. The results of the study reveal the variability of the information plane of accounting at the enterprise, which performs the main function related to the informativeness of structural divisions for further decision-making in its management. Since digitalization involves solving a wide range of issues related to the collection, processing and analysis of information and the application of the accountant's professional judgment then the results of this study are of great importance for the effective operation of the enterprise. |
| Keywords: | Digitalization of society, Risk management and its information support, Accounting, Enterprise functioning, External and internal risk |
| File of the article: | EV20251_081-088.pdf |
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