Статьи
AUTOMATION OF THE ACCOUNTING PROCESS: PROBLEM ASPECTS IN THE CONTEXT OF MODERNIZING THE ACCOUNTING SYSTEM IN THE PUBLIC SECTOR
Olena Doroshenko
National University of Water and Environmental Engineering, Rivne
iD
https://orcid.org/0000-0002-6428-0326
Mariia Dermanska
National University of Water and Environmental Engineering, Rivne
iD
https://orcid.org/0000-0003-2950-6112
Ключові слова
Automation
Accounting Systems
Modernization
Public Sector
Artificial Intelligence
Abstract
This article delves into the challenges surrounding the automation of accounting processes within the context of modernizing the accounting system in the public sector. It aims to thoroughly analyze key problematic aspects arising from the integration of automated solutions, such as electronic systems and artificial intelligence, into governmental accounting. The article also addresses the social and legal implications, including their impact on employment and compliance with legislation. By providing a comprehensive overview, it seeks to highlight both the significance and complexities associated with enhancing accounting systems in the public sector through automation.
Author Biographies
Olena Doroshenko, National University of Water and Environmental Engineering, Rivne
Candidate of Economics (Ph.D.), Associate Professor
Mariia Dermanska, National University of Water and Environmental Engineering, Rivne
Master