Uman National University | today: 05/23/2026
| Author(s) |
МАЛЮГА Л. М. , , , Кожухівська Р. Б., , , |
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|---|---|---|---|
| Category | Economics | ||
| year | 2026 | issue | Issue 108 part 2 |
| pages | 93-101 | index UDK | 658.5:657.1:336.226:004 | DOI | 10.32782/2415-8240-2026-108-2-93-101 (Link) |
| Abstract | The modern stage of national economic development is characterised by an increasing complexity of business relations, intensifying competition, and an accelerating digital transformation of business processes. In these conditions, the quality of management decisions is increasingly determined by an enterprise's ability to generate reliable, complete and timely accounting information. Consequently, accounting, internal control and taxation are no longer merely fiscal instruments; rather, they have become key factors in strategic management. Despite significant scientific contributions to management accounting and business process management, the issue of the integrated management of business processes within a unified accounting, control and taxation system in the context of digital transformation remains understudied. This article aims to substantiate theoretical approaches and practical mechanisms for managing enterprise business processes based on integrating accounting, control and taxation into a unified information system. It also aims to determine ways to improve the effectiveness of these functions in the context of the digital transformation of the economy. The study employs a range of general and special scientific methods, including systemic analysis and synthesis, comparative analysis, generalisation and statistical and graphical methods. The business processes of an enterprise fall into three main categories: managerial, operational, and supporting. This article demonstrates the central role of management accounting in providing information support for all three groups. The effectiveness of an embedded approach to organising internal control is demonstrated, whereby control algorithms are integrated directly into the logic of business processes. The integration of accounting and control functions with the taxation system has been shown to significantly reduce an enterprise's tax risks and improve the reliability of financial reporting. The article analyses the digitalisation of accounting and taxation, including cloud accounting, ERP systems, blockchain technologies, and big data. It proposes a system of indicators for evaluating the effectiveness of digital tools within an enterprise's accounting and control systems. Effective management of business processes within an enterprise requires the formation of an integrated system of accounting, control and taxation. The digitalisation of accounting and tax administration is an objective necessity for increasing enterprises' competitiveness. The proposed system of assessment indicators for digital tools can be used by domestic enterprises to monitor and improve their digital transformation processes. | ||
| Key words | business processes; accounting; internal control; taxation; digitalization; management efficiency of enterprise | ||