Accounting as a tool for ensuring financial inclusion in the context of digitalization of banking services

The article presents a study of current trends in the development of financial inclusion in the context of the digitalization of banking services and substantiates the role of accounting as a tool for ensuring transparency, accessibility, and efficiency of digital financial services. The authors examined the functional role of accounting, which serves as a strategic instrument integrating financial, informational, and social aspects of banking activities, ensuring accurate and timely recording of financial flows, monitoring compliance with regulatory requirements, enhancing transaction transparency, and fostering client trust in the banking system. The impact of digital accounting platforms and automated systems on reducing information asymmetry, supporting financial literacy, and forming clients’ digital financial profiles has been analyzed. The authors proposed a model for integrating accounting into the process of promoting financial inclusion in digital banking based on a logistic function and the accounting impact coefficient O(t), which enables the assessment of the current level of population access to financial services, forecasting its dynamics, and identifying key factors influencing the inclusiveness of the financial system. The main barriers to accounting support for inclusive finance have been identified, including low levels of financial and digital literacy, insufficient banking infrastructure in regional areas, high costs of financial services, distrust toward banks, and limited access to specialized financial products. To address these challenges, the authors proposed a set of measures, including the development of digital accounting platforms, automation of accounting processes, and improvement of citizens’ financial literacy. The authors also provided recommendations for improving accounting approaches to support financial inclusion: the creation of a unified digital accounting platform within banks; automation of accounting and reporting processes; development of educational programs on accounting and digital financial literacy; integration of accounting with digital financial products; and formation of partnerships between banks, fintech companies, and accounting institutions. The practical significance of the study lies in the development of key strategic directions for promoting financial inclusion through the lens of accounting in the context of banking sector digitalization. Implementation of these recommendations will contribute to enhancing transparency, accessibility, and sustainability of financial services in Ukraine amid the digital transformation of the banking sector, aligning with the country’s strategic objectives for sustainable socio-economic development.