Methodological foundations of accounting for enterprise innovation activities in the context of the digital economy and sustainable development

Юрченко, Олександр Анатолійович (2026) Methodological foundations of accounting for enterprise innovation activities in the context of the digital economy and sustainable development Цифрова економіка та економічна безпека, 24 (3). pp. 288-297. ISSN 2786-541X

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Abstract

This article examines the theoretical and methodological foundations of accounting for enterprise innovation activities in the context of the digital economy and sustainable development. The relevance of the study is driven by the rapid expansion of digital technologies, the development of artificial intelligence, digital platforms, Big Data, and other innovative digital assets that require the improvement of accounting methodologies. The aim of the study is to generalize the theoretical foundations, analyze national and international approaches to accounting for innovation activities, and develop methodological recommendations for accounting for modern digital innovations. The research employs the methods of analysis, synthesis, comparison, systematization, and generalization. The study analyzes the regulatory framework governing accounting for innovation activities in accordance with the Ukrainian National Accounting Standards (NP(S)AS), International Financial Reporting Standards (IFRS), and the Oslo Manual. A comparative analysis of approaches to the recognition, measurement, and accounting treatment of research and development expenditures as well as digital assets is conducted. Methodological approaches to the documentation of innovation processes and the accounting treatment of software, digital platforms, artificial intelligence algorithms, startup projects, Big Data, Software as a Service (SaaS) solutions, and other digital assets are systematized. The scientific novelty of the research lies in the development of methodological recommendations for accounting for modern digital innovations, the identification of criteria for recognizing them as intangible assets, and the improvement of analytical accounting through the introduction of separate analytical accounts for digital innovation assets. The practical significance of the proposed recommendations is reflected in improving the reliability of innovation capital valuation, enhancing the transparency of financial reporting, strengthening information support for managerial decision-making, and promoting the harmonization of the national accounting system with international accounting practices in the context of the digital economy and sustainable development.

Item Type:	Article
Uncontrolled Keywords:	accounting; expenses; research expenditures; innovation; innovation activity; digital economy; sustainable development; digital assets; artificial intelligence; Big Data; digital platforms; intangible assets
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:	07 Sep 2026 16:06
Last Modified:	07 Sep 2026 16:06
URI:	https://elibrary.kubg.edu.ua/id/eprint/59473

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