Experience of digital transformation of management accounting in Ukraine

Сулима, Мар'яна Олександрівна (2025) Experience of digital transformation of management accounting in Ukraine Європейський науковий журнал Економічних та Фінансових інновацій (4). pp. 459-467. ISSN 2617-8648

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Abstract

The digital transformation of management accounting is significantly changing approaches to the collection, analysis, and use of financial and non-financial data of domestic enterprises. The article provides a definition of digital management accounting. The experience of digital transformation of domestic enterprises is examined. It has been found that traditional methods of management accounting are ineffective and are being replaced by modern digital tools. These include ERP systems, Business Intelligence (BI), artificial intelligence (AI), cloud technology, RPA (Robotic Process Automation), and blockchain technology. The article describes in detail each of these technological tools, which allow you to choose the appropriate software product that can automate financial planning, analysis of deviations from the plan, chart of accounts, variable cost management, and the formation of classic reports and supplemented reporting forms for business management. The most functional and reliable accounting software for domestic enterprises is analyzed. The study describes the advantages of their practical application. The challenges faced by domestic companies on the path to digitalization are analyzed, in particular financial constraints, lack of specialists, as well as opportunities for development that are opening up thanks to the integration of modern solutions. Attention is paid to the role of the specialist, who is transforming from an accountant into a strategic partner or business analyst. At the same time, emphasis is placed on the fact that digital tools help specialists to be more effective, rather than replacing them. Practical recommendations are provided for the successful implementation of digital technologies in the Ukrainian context.

Item Type:	Article
Uncontrolled Keywords:	digital transformation; management accounting; ERP systems; BI analytics; AI; RPA, Big Data; cloud technologies; blockchain
Subjects:	Статті у періодичних виданнях > Фахові (входять до переліку фахових, затверджений МОН)
Divisions:	Факультет економіки та управління > Кафедра фінансів
Depositing User:	Мар'яна Олександрівна Сулима
Date Deposited:	22 Dec 2025 13:23
Last Modified:	22 Dec 2025 13:23
URI:	https://elibrary.kubg.edu.ua/id/eprint/54859

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