Digitalization of accounting and digital audit in the system of using financial instruments for price risk hedging in the international market

Юрченко, Олександр Анатолійович (2026) Digitalization of accounting and digital audit in the system of using financial instruments for price risk hedging in the international market Науково-виробничий журнал «Бізнес-навігатор», 85 (2). pp. 334-341. ISSN 2522-4751, 2707-6172

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Abstract

The article examines the role of accounting digitalization and the development of digital audit in the system of using financial instruments for price risk hedging in international markets. It is determined that in the conditions of globalization of economic processes, instability of global commodity and financial markets, and increasing price volatility, the need for effective financial risk management tools is significantly increasing. Particular attention is paid to the impact of the digital transformation of the economy on the development of accounting and auditing, as well as to the use of modern information technologies, including cloud services, Big Data technologies, artificial intelligence, and blockchain for processing financial information and ensuring the reliability of financial reporting. The study analyzes the essence and key characteristics of digital accounting and digital auditing and identifies their main functions and differences in the system of financial information management. The paper also characterizes the main financial instruments used for price risk hedging in international markets, including forward and futures contracts, options, swaps, and other derivative financial instruments. In addition, modern software solutions used for accounting, risk management, and financial control are considered, particularly enterprise resource planning (ERP) systems and analytical platforms used by international companies and financial institutions. It is substantiated that the use of digital technologies in accounting and auditing contributes to improving the transparency and reliability of financial information, increasing the efficiency of financial control, and ensuring the operational processing and analysis of large volumes of financial data. Digital solutions also create favorable conditions for monitoring financial transactions, assessing market risks, and supporting informed managerial decision-making. The development of digital accounting and digital audit tools forms an important information basis for the effective use of financial instruments for price risk hedging and enhances the stability of enterprises operating in the global financial environment.

Item Type:	Article
Uncontrolled Keywords:	digital accounting; digital audit; financial instruments; price risk insurance; derivatives; international market; digital technologies; financial insurance instruments
Subjects:	Статті у базах даних > Index Copernicus Статті у періодичних виданнях > Фахові (входять до переліку фахових, затверджений МОН)
Divisions:	Факультет економіки та управління > Кафедра міжнародної економіки
Depositing User:	доцент Олександр Анатолійович Юрченко
Date Deposited:	16 Apr 2026 12:04
Last Modified:	16 Apr 2026 12:04
URI:	https://elibrary.kubg.edu.ua/id/eprint/56989

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