ASSESSMENT OF HR-RISKS IN THE DIGITAL ACCOUNTING SYSTEM

The emergence of the digital economy has entailed significant changes in all aspects of the activities of an economic entity. Many organizations have long been working in conditions of complete automation of all processes, including those in the accounting system. The digitalization of accounting activities involves the creation of a unified information space based on the processing of significant amounts of information using digital tools. A significant role in digitalization and digital record keeping belongs to the organization’s accounting personnel, who are a specific resource and must have certain skills and professional qualities inherent in the digital economy. When organizing and maintaining digital records, it is no longer enough for the accounting subject to be a good computer user or be able to work in professional accounting and information systems for record keeping. The lack of competent specialists with certain skills in the process of digital transformation leads to business entities facing a variety of personnel risks, including when organizing digital accounting. These risks need to be identified, monitored and assessed in order to take the necessary actions to manage them, which will contribute to a more effective organization of both digital accounting and the implementation of the overall digitalization strategy. When assessing personnel risks in organizing digital accounting, they must be classified according to certain criteria. A classification of organizational risks according to their types into organizational-financial, qualification, behavioral and functional is proposed. A list of the main risks and their characteristics in the context of this classification is provided, which will allow the business entity to supplement the classification in accordance with the peculiarities of the organization of digital accounting and business model. The approach to risk assessment consists of certain steps from studying the human resources management system and digital transformation to calculating an integral indicator by type of risk based on a scale, highlighting the degree of influence of the indicator.

accounting, digital accounting, digitalization, digital transformation, digital tools, risk, accounting and analytical system, risk management, personnel, assessment of risk

Blinova U. Yu., Evstafieva E. M. Assessment of HR-risks in the digital accounting system. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2024;2(67):174—178. DOI: 10.25683/VOLBI.2024.67.1008.