ADVANTAGES AND RISKS OF ELECTRONIC ACCOUNTING DOCUMENT MANAGEMENT

In the context of the digital economy and digitalization, the conditions for doing business have changed, which has resulted in a growing volume of data. Many organizations are striving to implement complete automation and digitalization of their document flow and create a unified information space in the organization. Information technologies have become available, with the help of which large amounts of business information are accumulated, checked and processed. These processes stimulate the development of the internal information environment of an economic entity, taking into account the peculiarities of recording accounting and analytical information. Trends in increasing requirements for accounting and analytical information have led to increased interest among business entities in creating an effective electronic document management system, including document flow of accounting documents created in the electronic environment. The electronic accounting documentation system is quite specific. Organizations that have decided to create a unified electronic document management system are forced to either “build in” existing accounting solutions into the overall system, or apply fundamentally new solutions to cover the entire information environment of the organization. The situation is aggravated by the spread of digital tools, which also requires management decisions regarding the creation of a unified accounting and information digital environment. Despite the development of normative regulation and the availability of research in the field of electronic document management, electronic accounting documents, especially those created in digital format, necessitate the formation of methodological approaches to ensure a digital accounting environment. It is required to understand not only the positive aspects of digital transformation in this area, but also to identify and classify the risks (barriers) that are inherent specifically in electronic accounting document flow in order to create an effective risk management system.

primary document, electronic document, accounting, automation, digitalization, digital transformation, accounting and analytical system, risk, document flow, risk management

Blinova U. Yu. Advantages and risks of electronic accounting document management. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2023;4(65):129—133. DOI: 10.25683/VOLBI.2023.65.835.