УДК: 657.1.011.56

DOI: https://doi.org/10.36887/2415-8453-2022-1-5

Andrii Naida
Ph.D., Associate Professor of Department of Accounting and Taxation,
Odesa State Agrarian University
Iryna Naida
Ph.D., Assistant of Management Department, Odesa State Agrarian University
Halyna Tkachuk
Doctor of Economics, Associate Professor, Professor of Digital Technologies of Financial Operations Department, Odessa National Academy of Food Technologies
Tetiana Markova
Candidate of Economic Sciences, Associate Professor, Associate Professor of Digital Techno-logies of Financial Operations Department, Odessa National Academy of Food Technologies
Veronika Havryliuk
Student of Specialty 071 «Accounting and Taxation», Odesa State Agrarian University

JEL classification: M15; M41; L86


The article examines the concept of reporting as an element of the information system of the enterprise. The purpose of the study is to determine the main problems and features of the formation and reporting using modern information technology as an important element of digitalization in Ukraine. The essence of the concepts “financial reporting” and “accounting” is defined. Problems of formation and features of reports with the use of the Internet are revealed. A thorough analysis of the main software and information technologies used to submit electronic reports to control bodies via the Internet using an electronic digital signature. The advantages and disadvantages of each digital product are identified, which allow to make decisions on the appropriateness of their use and selection, which will meet the needs of the consumer. The list of parameters for consideration is defined, namely those that minimize the possibility of errors in compiling reports, have a simple interface, synchronize data from other programs, and ensure data confidentiality. It is noted that the automation of the accounting system is very important for every company. The introduction of modern information technology at the enterprise will ensure the effectiveness of accounting and financial reporting. The need to develop and implement unified standards and forms of electronic reporting has been identified, which will significantly improve the relationship between government agencies and companies and improve the relations between regulatory authorities. Prospects for further research in the direction of improving the functionality of software for accounting automation, which will integrate the whole process from the formation of primary accounting data and ending with the successful submission of reports to regulatory authorities.

Keywords: financial reporting, accounting, electronic reporting, software, information technology.


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The article was received 18.12.2021