Dmytrenko Alla, Doctor of Economics, Associate Professor, Professor of the Department of Finance, Banking and Taxation, National University «Yuri Kondratyuk Poltava Polytechnic», Poltava, Ukraine

ORCID: 0000-0003-3304-8652
e-mail: av_dmitrenko@ukr.net

Kravchenko Olena, Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Accounting and Taxation, Sumy State University, Sumy, Ukraine

ORCID: 0000-0001-5927-8814
e-mail: e.kravchenko@uabs.sumdu.edu.ua

Comparative Analysis of the State and Trends of Digitalisation of Accounting with Foreign Countries

Abstract. Introduction. The essence of the concepts of digitalisation and digitisation is explored. Digitalisation is considered as a technical process of converting analogue information into digital format, which allows data to be stored, processed and transmitted electronically. Digitisation, in turn, involves the strategic transformation of business and society through the use of digital technologies. The research also focuses on a comparative analysis of the state and trends of digitalisation of Ukrainian business with foreign countries. The main directions of digital transformation in Ukraine and the world are considered, and key differences and similarities are identified. 

Large companies are already using artificial intelligence for data analysis and blockchain for information security. In the future, most processes will likely be automated, and accountants will focus on strategic issues. Only then will it be possible to fully utilise all the advantages of digital accounting.

The research focuses on the digitisation process of Ukrainian businesses, which has gained significant momentum in recent years, especially after the start of the full-scale invasion, when companies were forced to quickly adapt to new challenges and conditions.

Purpose. The aim of the study is to comprehensively examine the processes of digitalisation and digitisation of accounting, determine their role in the development of business in Ukraine and compare them with global trends.

Results. . The results of the study can serve as a basis for developing digital transformation strategies for accounting aimed at increasing the competitiveness of Ukrainian enterprises in a global context.

Conclusions Therefore, the study examines the stages of digitalisation implementation in Ukrainian enterprises are considered. Particular attention is paid to the specifics of Ukrainian business, in particular the challenges that enterprises face during digital transformation.

Keywords: digitalisation, digitalisation of accounting, foreign experience, accounting, digitalisation.

References:

1. Fedorov, М. (2021). Digitalization is the gradual transformation of all government services into convenient online services. Stattia Vitse-premier-ministra tsyfrovoi transformatsii. https://www.rv.gov.ua/news/cifrovizaciya-ce-postupove-peretvorennya-usih-derzhavnih-poslug-na-zruchni-onlajn-servisi.
2. Krupianyk, А. (2022). Digital economy of Ukraine: main development factors. Stattia asystenky proektu «Indeks reform». https://voxukraine.org/tsyfrova-ekonomika-ukrayiny-osnovni-faktory-rozvytk. 
3. Korobka, S. V. (2021). Dydzhytalizatsiia pidpryiemnytskoi diialnosti. Visnyk Kharkivskoho natsionalnoho universytetu imeni V. N. Karazina seriia «Ekonomichna». https://periodicals.karazin.ua/economy/article/view/17619. 
4. Husieva, O. Yu., & Lehominova, S. V. (2018, January). Dydzhytalizatsiia – yak instrument udoskonalennia biznes-protsesiv, yikh optymizatsiia. Ekonomika. Menedzhment. Biznes. http://nbuv.gov.ua/UJRN/ecmebi_2018_1_7.  
5. Fishchuk, V., Matiushko, V., & Cherniev, Ye. (2020). Ukraina 2030e – kraina z rozvynutoiu tsyfrovoiu ekonomikoiu. Ukrainskyi instytut maibutnoho. https://strategy.uifuture.org/kraina-z-rozvinutoyu-cifrovoyu-ekonomikoyu.html.  
6. Shcho take Dydzhytalizatsiia biznesu ta yaki perevahy vona nadaie? (2023). https://voodooecom.com/business-digitization-e-commerce. 
7. Teteriatnyk, B. S. (2018). Dydzhytalizatsiia v konteksti vizualizatsii hospodarskoi diialnosti. https://ndipzir.org.ua/wp-content/uploads/2018/03. 
8. Proste pro skladne «Dydzhytalizatsiia yak nemynuchyi protses prohresyvnoho rozvytku ukrainskoi ekonomiky». (2021). https://financial.lnu.edu.ua/news/prosto-pro-skladne-didzhytalizatsiia-iak-nemynuchyy-protses-prohresyvnoho-rozvytku-ukrainskoi-ekonomiky. 
9. Shcho take SAP: vse, shcho potribno znaty (2025). https://www.oneservice-consulting.com/blog/sap-5/shcho-take-sap-10. 
10. Ohliad bukhhalterskoho obliku Sage 50cloud – menshe administratoriv, bilshe avtomatyzatsii, otrymuite hroshi shvydshe ta budte spokiini z Sage 50cloud (2025). https://ciroapp.com/uk/sage-50cloud-accounting-review. 
11. Teniukh, Z.I., & Pelekh, U.V. (2022). Dydzhytalizatsiia bukhhalterskoho obliku v Ukraini: stan ta perspektyvy rozvytku. Ekonomika ta suspilstvo, 41.