Peculiarities of Accounting Digitalization in Budgetary Institutions under Decentralization (Case Study of Zakarpattia Region)
DOI:
https://doi.org/10.58423/2786-6742/2025-8-427-446Keywords:
accounting, budgetary institutions, digitalization, digital technologies, accounting processes, financial reporting, budget, Transcarpathian regionAbstract
The modern dynamic development of digital technologies significantly affects all areas of the economy, in particular, accounting and reporting in budgetary institutions, which are the main managers of public funds. In the context of digitalization, there is a need to increase the efficiency of accounting processes, accelerate the processing of financial transactions, ensure transparency and reduce the risks of errors. The introduction of information systems and electronic document management makes it possible to optimize the work of accounting services, simplifying the process of preparing financial statements, control over budgetary funds and interaction with state bodies. The digitalization of accounting in budgetary institutions, in particular the combination of information support and the transition to electronic document management, requires new scientific developments aimed at researching an information system that will ensure a fully optimized process of accounting, preparation and submission of reports. The purpose of the article is to study the features of accounting in budgetary institutions in the context of digitalization using the example of the Transcarpathian region, in particular, the analysis of the impact of digital technologies on accounting, automation of accounting processes, and increasing the accuracy and efficiency of financial reporting. The principles of accounting in budgetary institutions are characterized. The compliance of the main aspects of the regulatory and legal support of accounting in budgetary institutions with the principles of digitalization is analyzed. The role of the 2020 administrative and territorial reform in changing approaches to financial management at the local level of the Transcarpathian region is determined. Ten software products for accounting and reporting in budget institutions are characterized (MASTER: Budgetary Institutions, M.E.Doc, Fit-Budget, ISpro, Debet Plus, Crystal Finance Millennium, Unified Budget Information System (UBIS), LOGICA, Taxpayer's Electronic Cabinet, E-Reporting). The analysis of software products for accounting and reporting in budget institutions showed that modern information systems significantly increase the efficiency of financial management. They help automate processes, minimize errors, ensure rapid interaction with government agencies, and promote financial transparency.
References
Bardash, S., Grabchuk, I. (2021). Digital technologies in accounting: main opportunities and risks. Effective Economics, 9. URL: http://www.economy.nayka.com.ua/pdf/9_2021/20.pdf DOI: 10.32702/2307-2105-2021.9.18 [in Ukrainian] DOI: https://doi.org/10.32702/2307-2105-2021.9.18
Bardash, S., Shapovalova, V., Pashkova, A. (2024). Verification of the scientific component of the accounting of budget institutions. Herald of Khmelnytskyi National University. Economic Sciences, 336(6), 17-26. DОІ: https://doi.org/10.31891/2307-5740-2024-336-2 [in Ukrainian]
Grytsay, O., Kashpur, Y. (2023). Implementation of digitalization of accounting in the public sector. Economy and Society, (56). DОІ: https://doi.org/10.32782/2524-0072/2023-56-146 [in Ukrainian] DOI: https://doi.org/10.32782/2524-0072/2023-56-146
M.E.Doc. URL: https://medoc.ua/ [in Ukrainian]
MASTER: Biudzhetni ustanovy. URL: https://masterbuh.com/product/byudzhetni-ustanovi [in Ukrainian]
Romankova, O., Hlushchenko, I. (2020). Organization of accounting and control over the use of funds in budgetary institutions. Scientific Notes of TNU Named After V. I. Vernadsky. Series: Economics and Management, 2, 185-191. DОІ: https://doi.org/10.32838/2523-4803/70-2-69 [in Ukrainian] DOI: https://doi.org/10.32838/2523-4803/70-2-69
AS «Ie-Zvitnist». URL: https://www.treasury.gov.ua/elektronne-podannya-zvitnosti-ye-zvitnist [in Ukrainian]
Atamas, P. I. (2015). Osnovy obliku v biudzhetnykh ustanovakh: navch. posib. Kyiv: Tsentr navchalnoi literatury [in Ukrainian]
Benko, I. D., Hutsailiuk, L. O. (2009). Rol i mistse biudzhetnoho obliku v orhanizatsii finansuvannia biudzhetnykh ustanov ta shliakhy yoho modernizatsii [The role and place of budget accounting in the organization of financing of budget institutions and ways of its modernization.]. Halytskyi ekonomichnyi visnyk, 3, 167–170 [in Ukrainian]
Biudzhetnyi kodeks Ukrainy vid 08.07.2010 № 2456-VI. URL: https://zakon.rada.gov.ua/laws/show/2456-17#Text
Vasylieva, V. H., Konovalova, O. V., Korotchenko, V. O. (2018). Suchasni problemy avtomatyzatsii obliku v biudzhetnykh ustanovakh: teoretychni ta praktychni aspekty [Modern problems of accounting automation in budget institutions: theoretical and practical aspects]. Ekonomichnyi prostir - Economic space, (138), 150-163. DOI: https://doi.org/10.30838/P.ES.2224.231018.150.254 [in Ukrainian] DOI: https://doi.org/10.30838/P.ES.2224.231018.150.254
Holovnyi proektno-vyrobnychyi i servisnyi tsentr kompiuternykh finansovykh tekhnolohii Ministerstva finansiv Ukrainy. AIC «LOGICA». URL:https://gft.kiev.ua/ [in Ukrainian]
Detsentralizatsiia. Zakarpatska oblast. URL: https://decentralization.ua/areas/0312 [in Ukrainian]
Elektronnyi kabinet platnyka podatkiv. URL: https://cabinet.tax.gov.ua/ [in Ukrainian]
Zavorotna, I.O. (2014). Avtomatyzatsiia obliku v biudzhetnykh ustanovakh [Accounting automation in budget institutions]. Materialy vosmoi Vseukrainskoi naukovo-praktychnoi internet-konferentsii «Oblikovo-analitychne zabezpechennia innovatsiinoi transformatsii ekonomiky Ukrainy» - Materials of the Eighth All-Ukrainian Scientific and Practical Internet Conference "Accounting and Analytical Support for Innovative Transformation of the Economy of Ukraine", 87-88 [in Ukrainian]
Mazina, N.M. (2024). Osoblyvosti rozvytku informatsiinykh tekhnolohii v orhanizatsii bukhhalterskoho obliku ustanov derzhavnoho sektora [Features of the development of information technologies in the organization of accounting of public sector institutions]. Aktualni problemy ekonomiky - Current economic problems, 6 (276), 100-106. DOI: 10.32752/1993-6788-2024-1-276-100-106 URL: https://eco-science.net/wp-content/uploads/2024/06/6.24._topic_Natalia-M.-Mazina-100-106.pdf [in Ukrainian]
Maksimova, V.F. (2014). Perspektyvy vdoskonalennia oblikovoi systemy v biudzhetnykh ustanovakh [Prospects for improving the accounting system in budget institutions]. Biznes Inform, 7, 230-234. URL: http://nbuv.gov.ua/UJRN/binf_2014_7_42 [in Ukrainian]
Maksimova, V.F., Pelipadchenko, R.O. (2008). Kontseptualni zasady rozvytku systemy bukhhalterskoho obliku v biudzhetnykh ustanovakh [Conceptual principles for the development of the accounting system in budget institutions]. Ekonomichnyi prostir - Economic space, 16, 33-40 [in Ukrainian]
Ministerstvo finansiv Ukrainy. Natsionalni polozhennia (standarty) bukhhalterskoho obliku v derzhavnomu sektori. URL: https://mof.gov.ua/en/nacionalni-polozhennja
Peretiatko, Yu., Cherniak, D. (2021). Avtomatyzatsiia bukhhalterskoho obliku biudzhetnykh ustanov [Automation of accounting in budget institutions]. Naukovyi visnyk Polissia - Scientific Bulletin of Polissya, issue 1 (22), 141-149. DOI: https://doi.org/10.25140/2410-9576-2021-1(22)-141-149 [in Ukrainian] DOI: https://doi.org/10.25140/2410-9576-2021-1(22)-141-149
Platforma «Fit-Biudzhet». URL: https://fit.com.ua/ [in Ukrainian]
Pravdiuk, N.L., Kozlovska, L.Iu. (2023). Osoblyvosti vykorystannia planu rakhunkiv bukhhalterskoho obliku v biudzhetnykh ustanovakh [Features of the use of the chart of accounts of accounting in budget institutions]. Efektyvna ekonomika - Efficient economy, 10. DOI: http://doi.org/10.32702/2307-2105.2023.10.11 [in Ukrainian] DOI: https://doi.org/10.32702/2307-2105.2023.10.11
Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini: Zakon Ukrainy vid 16.07.1999 № 996-XIV. URL: https://zakon.rada.gov.ua/laws/show/996-14#Text
Pro zatverdzhennia Typovoho polozhennia pro bukhhaltersku sluzhbu biudzhetnoi ustanovy: Postanova Kabinetu Ministriv Ukrainy vid 26.01.2011 № 59. URL: https://zakon.rada.gov.ua/laws/show/59-2011-%D0%BF#Text
Prohramnyi kompleks «Crystal Finance Millennium». URL: http://www.cfm.com.ua/ [in Ukrainian]
Prohramnyi kompleks «ISpro».URL: https://ispro.ua/ [in Ukrainian]
Rozporiadnyky ta oderzhuvachi biudzhetnykh koshtiv. Open Budget. URL: https://openbudget.gov.ua/spending-agencies/graphic [in Ukrainian]
Svirko, S. V. (2014). Orhanizatsiia upravlinskoho obliku v biudzhetnykh ustanovakh: etap postanovky ta yoho skladovi [Organization of management accounting in budget institutions: the stage of formulation and its components]. Finansy, oblik i audyt - Finance, accounting and auditing, 2, 235-250 [in Ukrainian]
Syrotynska, A. P., Syrotynskyi, O. A., Smalko, M. M. (2018). Praktychni aspekty vykorystannia informatsiinykh system subiektamy derzhavnoho sektoru [Practical aspects of the use of information systems by public sector entities]. Visnyk NUVHP. Seriia «Ekonomichni nauky» - Bulletin of the National University of Water Management and Environmental Management. Series "Economic Sciences", issue 4 (84), 199–207. DOI: https://doi.org/10.31713/ve4201819 [in Ukrainian] DOI: https://doi.org/10.31713/ve4201819
Systema upravlinnia pidpryiemstvom «DEBET Plius». URL: https://debet.com.ua/
Khorunzhak, N. (2014). Modernizatsiia obliku i kontroliu v biudzhetnykh ustanovakh v umovakh systemnoi transformatsii upravlinnia. Doctor’s thesis. Ternopil [in Ukrainian]
Tsentr informatsiinykh ta analitychnykh tekhnolohii. Yedyna informatsiina systema upravlinnia biudzhetom (IeISUB). URL: https://ciat.net.ua/uk [in Ukrainian]
Shutka, S.Ie., Volianyk, H.M., Kolinko, N.I. (2022). Modernizatsiia obliku v ustanovakh derzhavnoho sektoru ekonomiky [Modernization of accounting in public sector institutions]. Publichne upravlinnia i administruvannia v Ukraini - Public management and administration in Ukraine, issue 29, 53-60. URL: https://pag-journal.iei.od.ua/archives/2022/29-2022/10.pdf DOI: https://doi.org/10.32843/pma2663-5240-2022.29.10 [in Ukrainian] DOI: https://doi.org/10.32843/pma2663-5240-2022.29.10
Iarovenko, T.S., Huzenko, Yu.A., Masich, T.O. (2016). Bukhhalterskyi oblik v derzhavnomu sektori Ukrainy: osoblyvosti ta perspektyvy [Accounting in the public sector of Ukraine: features and prospects.]. Ekonomika i suspilstvo - Economy and society, issue 2, 774-779. URL: https://economyandsociety.in.ua/journals/2_ukr/138.pdf [in Ukrainian]
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Oksana Perchy
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons CC BY-NC License.
