IDEAS home Printed from
   My bibliography  Save this article

Accounting Information System under the Digital Transformation


  • Tamara Kucherenko

    (Uman National University of Horticulture, Uman, Ukraine)

  • Halyna Anishchenko

    (Uman National University of Horticulture, Uman, Ukraine)

  • Liudmyla Melnyk

    (Uman National University of Horticulture, Uman, Ukraine)

  • Beata Anna Glinkowska-Krauze

    (University of Lodz, Lodz, Poland)


Modern theory and accounting practice are formed under the influence of many factors, including economic integration, digitalization of communication and management processes, expansion of requirements for the information content of financial and non-financial reporting. In this regard, the purpose of the article is to disclose the structure of the accounting information system, the interdependence of its components, and determine the factors of its modernization in the context of the digital transformation of the socio-economic environment. The structure of the accounting information system was disclosed based on the identification of components that ensure the integration of the internal accounting systems of individual economic entities with the general accounting system. The modeling of the relationship of the components of the accounting information system with other information management systems of economic entities has been carried out. Information systems used to manage organizations were classified. It has been proven that an accounting information system is irreplaceable and plays a fundamental role in the management system. The improvement of information technologies determines the constant modernization of accounting and reporting, the formation of a qualitatively new accounting information environment (cloud accounting, blockchain, network accounting, etc.). Prospects for the further development of enterprise management are associated with the integration processes between the components of the accounting information system. Deepening the digitalization of accounting processes will expand the possibilities of analysis, planning, and forecasting at the management level of an enterprise, industry, and state economy.

Suggested Citation

  • Tamara Kucherenko & Halyna Anishchenko & Liudmyla Melnyk & Beata Anna Glinkowska-Krauze, 2021. "Accounting Information System under the Digital Transformation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 23-29, December.
  • Handle: RePEc:iaf:journl:y:2021:i:4:p:23-29
    DOI: 10.33146/2307-9878-2021-4(94)-23-29

    Download full text from publisher

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    File URL:
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item

    More about this item


    accounting; financial reporting; accounting system; information system; digital transformation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2021:i:4:p:23-29. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Serhiy Ostapchuk (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.